Frequently Asked Tax Questions
Aliens and U.S. Citizens Living Abroad - Nonresident Alien - Students
Rev. date: 1/2010
Wages and other compensation paid to a nonresident alien for services performed as an employee:
- Are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens.
- Is subject to graduated withholding unless it is specifically excluded from the term "wages" by law, or is exempt from tax by treaty.
- Nonresident aliens must follow modified instructions when completing Form W-4 (PDF). Please refer to Publication 519, U.S. Tax Guide for Aliens, for directions on completing Form W-4 (PDF), Employee's Withholding Allowance Certificate.