Statutory Withholding for Nonresident Alien Employees

Special Instructions for Federal Withholding, Form W-4
(effective for wages paid on or after January 1, 2006)

A nonresident alien must give their employer a completed Form W-4 using the following instructions:
1. Check only "Single" marital status on line 3 regardless of actual marital status.
2. Claim only one withholding allowance on line 5 (see exceptions below).
3. Write "Nonresident Alien" or "NRA" above the dotted line after the words "Additional amount, if any, you want withheld from each paycheck" and before the box on line 6.  Exception: Students from India are exempt from this requirement
4. Do not claim "Exempt" withholding status on line 7.
example document

Exceptions to Statutory Withholding
Nonresident aliens who are residents of:
Canada, Mexico, American Samoa and Northern Mariana Islands
May claim additional withholding allowances for a nonworking spouse and for dependents. (Section 151(a), (b) and (c))
South Korea
May claim additional withholding allowances for a nonworking spouse and for dependents who are present in the U.S. (U.S.-Korea income tax treaty, article 4)
Students from India
May claim an additional withholding allowance for a nonworking spouse, and personal withholding allowances for any dependents present in the U.S. who are also resident aliens of the U.S. (U.S. - India income tax treaty, article 21 as clarified by Rev. Proc. 93-20, 1993-1 C.B. 528.)  In addition, students from India do not follow instruction 3 above ie: do not write "nonresident alien" or "NRA" on line 6.

Note: Nonresident alien employees may claim less than one Federal withholding allowance and may claim an additional Federal and State withholding amount if they so choose.

MN State Withholding IRS Form W-4

In addition to completing the Federal W-4 per the above instructions, nonresident alien student employees must also complete a second IRS form W-4 for state withholding tax claiming Single, 0 even if they are married. Nonresident alien student employees should not complete the MN Revenue form W-4MN.