Rev. date: 1/1/2010Wages 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.
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