Special Instructions for Nonresident Employees Completing Form W-4
All employees, including nonresident international employees, are required to complete a Form W-4, Employee's Withholding Allowance Certificate.
Special instructions apply to nonresident employees when completing the Form W-4 due to the restrictions placed upon them when filing their tax returns.
According to the Internal Revenue Service, the following instructions supersede the instructions on the Form W-4. For further reference a copy of IRS Publication 519 may be ordered by calling 1-800-829-3676 or http://www.irs.ustreas.gov/prod/forms_pubs/pubs.html on the World Wide Web.
How to complete the Form W-4 as a nonresident international employee:
Do Not Complete Top Half of the W-4 Form.
Line 1) Enter your name and U.S. address. Please type or print.
Line 2) Enter your social security number.
ATTENTION:
If you do not have a social security number, you must apply for one immediately. Click here, for instructions.
The Social Security Office is located at 10 South Second Street. The local number is 742-0033.
Line 3) Check only "SINGLE" regardless of actual marital status.
Line 5) Enter "1" Allowance.
The IRS allows the following exceptions to the requirement for Line 5:
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Canadians, Mexicans and American Samoans are entitled to the same personal allowances as U.S. Citizens.
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Japanese and Koreans are entitled to claim an allowance for themselves, their spouse and dependent children who are present with them in the U.S.
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Students from India are allowed to claim one additional allowance for a spouse.
Line 6) Please enter $0 on this line
Line 7) Nonresident Employees are NOT permitted to claim "Exempt".
Signature: The Form W-4 is not valid unless signed.
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