Form W-4 - Employee'S Withholding Allowance Certificate - 2017 Page 3
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4Notice 1392
Department of the Treasury
Internal Revenue Service
(Rev. November 2013)
Supplemental Form W-4 Instructions
for Nonresident Aliens
Are there any exceptions to this
Nonresident aliens must follow special instructions when
withholding?
completing Form W-4, Employee's Withholding Allowance
Certificate, for compensation paid to such individuals as
employees performing dependent personal services in the
Yes. Nonresident aliens may be exempt from wage
United States. Compensation for dependent personal services
withholding on the following amounts.
includes amounts paid as wages, salaries, fees, bonuses,
Compensation paid to employees of foreign employers if
commissions, compensatory scholarships, fellowship income,
such pay is not more than $3,000 and the employee is
and similar designations for amounts paid to an employee.
temporarily present in the United States for not more than
a total of 90 days during the tax year.
Note. Form W-4, and the other IRS forms and publications
referenced in this notice, are available at
Compensation paid to regular crew members of a foreign
formspubs
or by calling 1-800-829-3676.
vessel.
Compensation paid to residents of Canada or Mexico
Are you a nonresident alien? If so, these
engaged in transportation-related employment.
special instructions apply to you. Resident
Certain compensation paid to residents of American
aliens should follow the instructions on
Samoa, Puerto Rico, or the U.S. Virgin Islands.
Form W-4.
Compensation paid to foreign agricultural workers
temporarily admitted into the United States on H-2A visas.
If you are an alien individual (that is, an individual who is not
See Publication 519 to see if you qualify for one of these
a U.S. citizen), specific rules apply to determine if you are a
exemptions.
resident alien or a nonresident alien for federal income tax
purposes. Generally, you are a resident alien if you meet either
Nonresident aliens may be exempt from wage withholding
the “green card test,” or the “substantial presence test,” for the
on part or all of their compensation for dependent personal
calendar year. Any alien individual not meeting either test is
services under an income tax treaty. If you are claiming a tax
generally a nonresident alien. Additionally, a dual-resident
treaty withholding exemption, do not complete Form W-4.
alien who applies the so-called “tie-breaker” rules contained
Instead, complete Form 8233, Exemption from Withholding on
within the Resident (or Residence or Fiscal Residence) article
Compensation for Independent (and Certain Dependent)
of an applicable U.S. income tax treaty in favor of the other
Personal Services of a Nonresident Alien Individual, and give it
Contracting State is treated as a nonresident alien. See
to each withholding agent from whom amounts will be
Publication 519, U.S. Tax Guide for Aliens, for more
received. Even if you submit Form 8233, the withholding agent
information on the green card test and the substantial
may have to withhold tax from your income because the
presence test.
factors on which the treaty exemption is based may not be
determinable until after the close of the tax year. In this case,
What compensation is subject to
you must file Form 1040NR, U.S. Nonresident Alien Income
withholding and requires a Form W-4?
Tax Return, (or Form 1040NR-EZ, U.S. Income Tax Return for
Certain Nonresident Aliens With No Dependents, if you
Compensation paid to a nonresident alien for performing
qualify), to recover any overwithheld tax and to provide the IRS
personal services as an employee in the United States is
with proof that you are entitled to the treaty exemption. See
subject to graduated withholding. Compensation for personal
Form 8233 and the Instructions for Form 8233, Publication
services also includes amounts paid as a scholarship or
901, U.S. Tax Treaties, and Publication 519 for more
fellowship grant to the extent it represents payment for past,
information on treaty benefits.
present, or future services performed as an employee in the
Am I required to file a U.S. tax return even
United States. Nonresident aliens must complete Form W-4
using the modified instructions provided later, so that
if I am a nonresident alien?
employers can withhold the correct amount of federal income
tax from compensation paid for personal services performed in
Yes. Nonresident aliens who perform personal services in
the United States. This Notice modifies the instructions on
the United States are considered to be engaged in a trade or
Form W-4 to take into account the restrictions on a nonresident
business in the United States and generally are required to file
alien's filing status, the limited number of personal exemptions
Form 1040NR (or Form 1040NR-EZ). However, if your only
allowed, and the restriction on claiming the standard
U.S. trade or business was the performance of personal
deduction.
services and the amount of compensation is less than the
IRS.gov
Catalog No. 54303E
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