Rev. date: 08/10/2012
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.
Previous Page |
Table of Contents |
Next Page
