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Department of the Treasury
Notice 1392 Internal Revenue Service
(Rev. October 2018)

Supplemental Form W-4 Instructions
for Nonresident Aliens

Nonresident aliens must follow special instructions when the United States. This Notice modifies the instructions on
completing Form W-4, Employee's Withholding Allowance Form W-4 to take into account the restrictions on a nonresident
Certificate, for compensation paid to such individuals as alien's filing status, the correct number of personal allowances
employees performing dependent personal services in the to claim, and the restriction on claiming the standard
United States. Compensation for dependent personal services deduction.
includes amounts paid as wages, salaries, fees, bonuses,
commissions, compensatory scholarships, fellowship income, Are there any exceptions to this
and similar designations for amounts paid to an employee. withholding?

Getting tax forms and publications. Go to IRS.gov/Forms- Yes. Nonresident aliens may be exempt from wage
Instructions to view, download, or print all of the forms and withholding on the following amounts.
publications you may need. You can also download and view
• Compensation paid to employees of foreign employers if
popular tax publications and instructions on mobile devices as
such pay is not more than $3,000 and the employee is
an eBook at no charge. Or, you can go to IRS.gov/OrderForms
temporarily present in the United States for not more than
to place an order and have forms mailed to you within 10
a total of 90 days during the tax year.
business days. Also, you can call 800-829-3676 to place your
order. • Compensation paid to regular crew members of a foreign
vessel.
Are you a nonresident alien? If so, these • Compensation paid to residents of Canada or Mexico
special instructions apply to you. Resident engaged in transportation-related employment.
aliens should follow the instructions on • Certain compensation paid to residents of American
Form W-4. Samoa, Puerto Rico, or the U.S. Virgin Islands.
If you are an alien individual (that is, an individual who is not • Compensation paid to foreign agricultural workers
temporarily admitted into the United States on H-2A visas.
a U.S. citizen), specific rules apply to determine if you are a
resident alien or a nonresident alien for federal income tax See Pub. 519 to see if you qualify for one of these
purposes. Generally, you are a resident alien if you meet either exemptions.
the “green card test,” or the “substantial presence test,” for the
Nonresident aliens may be exempt from wage withholding
calendar year. Any alien individual not meeting either test is
on part or all of their compensation for dependent personal
generally a nonresident alien. Additionally, a dual-resident
services under an income tax treaty. If you are claiming a tax
alien who applies the so-called “tie-breaker” rules contained
treaty withholding exemption, do not complete Form W-4.
within the Resident (or Residence or Fiscal Residence) article
Instead, complete Form 8233, Exemption from Withholding on
of an applicable U.S. income tax treaty in favor of the other
Compensation for Independent (and Certain Dependent)
Contracting State is treated as a nonresident alien. See Pub.
Personal Services of a Nonresident Alien Individual, and give it
519, U.S. Tax Guide for Aliens, for more information on the
to each withholding agent from whom amounts will be
green card test, the substantial presence test, and the
received.
first-year choice.
Even if you submit Form 8233, the withholding agent may
What compensation is subject to have to withhold tax from your income because the factors on
withholding and requires a Form W-4? which the treaty exemption is based may not be determinable
until after the close of the tax year. In this case, you must file
Compensation paid to a nonresident alien for performing Form 1040NR, U.S. Nonresident Alien Income Tax Return, (or
personal services as an employee in the United States is Form 1040NR-EZ, U.S. Income Tax Return for Certain
subject to graduated withholding. Compensation for personal Nonresident Aliens With No Dependents, if you qualify), to
services also includes amounts paid as a scholarship or recover any overwithheld tax and to provide the IRS with proof
fellowship grant to the extent it represents payment for past, that you are entitled to the treaty exemption. See Form 8233
present, or future services performed as an employee in the and the Instructions for Form 8233, Pub. 901, U.S. Tax
United States. Nonresident aliens must complete Form W-4 Treaties, and Pub. 519 for more information on treaty benefits.
using the modified instructions provided later, so that
employers can withhold the correct amount of federal income
tax from compensation paid for personal services performed in

IRS.gov Catalog No. 54303E

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Am I required to file a U.S. tax return even information about other adjustments that might reduce the
if I am a nonresident alien? amount of your withholding.

Yes. Nonresident aliens who perform personal services in Personal Allowances Worksheet. If you use the Personal
the United States are considered to be engaged in a trade or Allowances Worksheet to complete line 5, enter one personal
business in the United States and generally are required to file allowance for yourself on Line A.
Form 1040NR (or Form 1040NR-EZ). Also, you will need to file Do not enter an amount on Lines B, C, or D.
Form 1040NR (or Form 1040NR-EZ) to claim a refund of any
overwithheld taxes. See the Instructions for Form 1040NR, or E. Child tax credit. Certain nonresident aliens who are
the Instructions for Form 1040NR-EZ, for more information. residents of Canada, Mexico, South Korea, or India may be
Nonresident aliens who are bona fide residents of U.S. eligible to claim an additional allowance for the child tax credit.
possessions should consult Pub. 570, for information on To claim the child tax credit your child must have an SSN valid
whether compensation is subject to wage withholding in the for employment issued prior to the due date of your tax return
United States. (including extensions). Contact the SSA to find out if your child
can get an SSN. See the instructions for Line 2 above for how
Will my withholding amounts be different to contact the SSA.
from withholding for my U.S. coworkers? To determine whether you may be allowed to claim an
additional allowance for the child tax credit, see Line E. Child
Yes. Nonresident aliens cannot claim the standard tax credit under Specific Instructions in the instructions for
deduction. The benefits of the standard deduction are included Form W-4.
in the existing wage withholding tables published in Pub. 15 For more information on the child tax credit, see Pub. 972,
(Circular E), Employer's Tax Guide. Child Tax Credit. Also, see Pub. 519 for a discussion of
Because nonresident aliens do not qualify for the standard nonresident aliens and the child tax credit.
deduction, employers are instructed to withhold an additional
amount from a nonresident alien's wages. For the specific F. Credit for other dependents. The credit for other
amounts to be added to wages before application of the wage dependents is a new credit for dependents who do not qualify
tables, see Pub. 15. for the child tax credit. Certain nonresident aliens who are
residents of Canada, Mexico, South Korea, or India may be
Note. A special rule applies to nonresident alien students eligible to claim an additional allowance for the credit for other
from India and business apprentices from India who are dependents.
eligible for the benefits of Article 21(2) of the United To determine whether you may be allowed to claim an
States-India income tax treaty. Employers are not required to additional allowance for the credit for other dependents, see
withhold an additional amount for the standard deduction from Line F. Credit for other dependents under Specific Instructions
the wages of these individuals, as they may be entitled to claim in the instructions for Form W-4.
an additional personal allowance for the standard deduction.
See Pub. 15 and Pub. 519 for more information.
Deductions, Adjustments, and Additional Income
Worksheet. Use the Deductions, Adjustments, and Additional
What are the special Form W-4 Income Worksheet only if you itemize deductions, claim
instructions? certain adjustments to income, or have a large amount of
nonwage income. Generally, your nonwage income is not
Nonresident aliens should pay particular attention to the included in the computation of income tax withholding at
following lines when completing Form W-4. graduated rates. See Pub. 519 for more information.

Line 2. You are required to enter a social security number Multiple withholding agents. If you are completing Form
(SSN) on line 2 of Form W-4. If you do not have an SSN, W-4 for more than one withholding agent (for example, you
contact the Social Security Administration (SSA) to find out if have more than one employer), figure the total number of
you are eligible for one. personal allowances you are entitled to claim and claim no
You can visit any SSA office or call the SSA at more than that amount on all Forms W-4 combined. Your
800-772-1213. For the deaf or hard-of-hearing, call withholding usually will be most accurate when all allowances
800-325-0778 (TTY/TTD number). are claimed on the Form W-4 for the highest-paying job and
For more information, go to www.ssa.gov/ssnumber. zero allowances are claimed on the others.

Note. You cannot enter an individual taxpayer identification Line 6. Write “nonresident alien” or “NRA” on the dotted line. If
number (ITIN) on line 2 of Form W-4. you would like to have an additional amount withheld, enter the
amount on line 6.
Line 3. Check the single box regardless of your actual marital
status. Line 7. Do not claim that you are exempt from withholding on
line 7 of Form W-4 (even if you meet both of the conditions
Line 5. Generally, you can claim one personal allowance. See listed on that line).
Pub. 519 and Personal Allowances Worksheet below for

IRS.gov Catalog No. 54303E

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