![]() ![]() ![]() For an explanation of the exceptions, refer to the "Exemptions" section on Figuring Your Tax. With certain exceptions, a nonresident alien cannot claim more than one personal exemption on Form W-4. ![]() A nonresident alien may claim only "single" filing status on line 3 of Form W-4, even if he is married.A nonresident alien cannot write "exempt" on line 7 of Form W-4, Employee's Withholding Allowance Certificate.A nonresident alien should follow the special instructions in Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, to complete Form W-4.For income tax withholding purposes, treat nonresident aliens according to the following special withholding rules that apply to nonresident aliens, as described in Chapter 9 of Publication 15 (Circular E) and Publication 515, Withholding Taxes on Nonresident Aliens.For income tax withholding purposes, treat resident aliens the same as U.S.Refer to Determining Alien Status for more information on the residency status of aliens. Divide the aliens into two groups: "Resident Aliens" and "Nonresident Aliens" as defined by Internal Revenue Code section 7701(b), which defines residency status for aliens.citizens or residents) to perform services within the United States must follow these general procedures with respect to the reporting and withholding of federal income taxes: ![]()
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