Form W-4 is used by nonresident aliens who are treated as employees and receive wages subject to federal income tax withholding. Special federal tax rules apply to nonresident aliens, affecting how withholding information is provided and applied.
Nonresident Alien Status and Withholding
Nonresident aliens are subject to specific federal income tax withholding rules that differ from those applicable to U.S. citizens and resident aliens. These rules influence how Form W-4 is completed and how withholding tables are applied by employers.
Use of Supplemental Instructions
The Internal Revenue Service issues supplemental instructions for nonresident aliens to ensure withholding reflects their tax status accurately. These instructions modify how certain entries on Form W-4 are treated for withholding purposes.
Employer Application of Withholding Rules
Employers apply withholding for nonresident alien employees based on the information provided on Form W-4 and the applicable Internal Revenue Service guidance. The form itself serves as the mechanism for communicating withholding status.
Relationship to Immigration Status
Nonresident alien tax status is determined under federal tax law and is separate from immigration classification. Form W-4 reflects withholding rules associated with tax residency, not immigration documentation.