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Department of the Treasury
Notice 1392 Internal Revenue Service
(Rev. January 2020)

Supplemental Form W-4 Instructions
for Nonresident Aliens

Nonresident aliens must follow special instructions when the United States. This Notice modifies the instructions to
completing Form W-4, Employee's Withholding Certificate, for Form W-4 to take into account the restriction on a nonresident
compensation paid to such individuals as employees alien's filing status, the restriction on claiming the standard
performing dependent personal services in the United States. deduction, and the restriction on claiming tax credits and
Compensation for dependent personal services includes deductions for certain Nonresident aliens.
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 1040-NR, U.S. Nonresident Alien Income Tax Return (or
personal services as an employee in the United States is Form 1040-NR-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 Step 2: Multiple Jobs or Spouse Works. Do not complete
if I am a nonresident alien? this section unless you have more than one job at the same
time. Do not account for your spouse's job because
Yes. Nonresident aliens who perform personal services in nonresident aliens may not file jointly.
the United States are considered to be engaged in a trade or
business in the United States and generally are required to file If you have more than one job, you may complete Step 2(b)
Form 1040-NR (or Form 1040-NR-EZ). Also, you will need to or Step 2(c).
file Form 1040-NR (or Form 1040-NR-EZ) to claim a refund of If you chose Step 2(b), complete the Step 2(b) Multiple
any overwithheld taxes. See the Instructions for Form Jobs Worksheet for only one job and write “nonresident alien”
1040-NR, or the Instructions for Form 1040-NR-EZ, for more or “NRA” below Step 4(c) for only one job.
information. If you have only two jobs, you may choose Step 2(c), check
Nonresident aliens who are bona fide residents of U.S. the box on both Forms W-4, and write “NRA” or “nonresident
possessions should consult Pub. 570, for information on alien” below Step 4(c) for the Form W-4 for the highest paying
whether compensation is subject to wage withholding in the job. Do not write “nonresident alien” or “NRA” below Step 4(c)
United States. for the other job.
Nonresident aliens should not use the Tax Withholding
Will my withholding amounts be different Estimator.
from withholding for my U.S. coworkers?
Multiple withholding agents. If you are completing Form
Yes. Nonresident aliens cannot claim the standard W-4 for more than one withholding agent (for example, you
deduction. The benefits of the standard deduction are included have more than one employer), complete Steps 3-4(b) on only
in the existing wage withholding tables published in Pub. 15-T, one Form W-4. Withholding will be most accurate if you do this
Federal Income Tax Withholding Methods. on the Form W-4 for the highest paying job.
Because nonresident aliens may not claim the standard
deduction, employers are instructed to withhold an additional Step 3: Claim Dependents. Only certain nonresident aliens
amount from a nonresident alien's wages. For the specific should use Step 3. Nonresident aliens from Canada, Mexico,
amounts to be added to wages before application of the wage South Korea, or India may be able to claim the child tax credit
tables, see Pub. 15-T. or the credit for other dependents. See Pub. 519 and Pub. 972
for more information.
Note. A special rule applies to nonresident alien students
Nonresident aliens are generally not entitled to education
from India and business apprentices from India who are
credits. See Pub. 519 for more information.
eligible for the benefits of Article 21(2) of the United
States-India income tax treaty. Employers are not required to Add the total credits that you may claim and enter the total
withhold an additional amount for the standard deduction from in Step 3.
the wages of these individuals, as they may be entitled to claim
the standard deduction. See Pub. 15-T and Pub. 519 for more Step 4. Optional
information.
Step 4(a). If you want tax withheld for other income this year
What are the special Form W-4 that won't have withholding and the income is taxable in the
United States, enter the amount of other income here. Do not
instructions?
include any income from any jobs or self-employment. See
Nonresident aliens should pay particular attention to the Pub. 519 for more information.
following lines when completing Form W-4.
Step 4(b). Nonresident alien itemized deductions and
Step 1(b): Personal Information. You are required to enter a adjustments to income may be limited. See Pub. 519 for more
social security number (SSN) on Step 1(b) of Form W-4. If you information. If you expect to claim itemized deductions and/or
do not have an SSN, contact the Social Security adjustments to income (such as the student loan interest
Administration (SSA) to find out if you are eligible for one. deduction), add your itemized deductions and adjustments to
income and enter the amount in Step 4(b).
You can visit any SSA office or call the SSA at
800-772-1213. For the deaf or hard-of-hearing, call
800-325-0778 (TTY/TTD number). Step 4(c). Write “nonresident alien” or “NRA” in the space
below Step 4(c). If you would like to have an additional amount
For more information, go to www.ssa.gov/ssnumber. withheld, enter the amount in Step 4(c).

Note. You cannot enter an individual taxpayer identification Exempt from withholding. Do not claim that you are exempt
number (ITIN) in Step 1(b) of Form W-4. from withholding in the space below Step 4(c) of Form W-4
(even if you meet both of the conditions to claim exemption
Step 1(c): Personal Information. Check the Single or from withholding listed in the instructions to the Form W-4).
Married filing separately box regardless of your actual marital
status.

IRS.gov Catalog No. 54303E

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