TL;DR
- ✅ Step 1(c): check Single (or Married filing separately), whatever your status
- ✅ Write “NRA” below Step 4(c); never claim exempt
- ✅ No standard deduction, so employers add extra to your wages before withholding
- ✅ Resident aliens fill out the regular W-4
Are you a resident or nonresident alien?
A resident alien passes either the green card test or the substantial presence test (roughly 183 days of presence, counted with a weighting of the prior two years). A non-citizen who passes neither is a nonresident alien. Students and scholars on F, J, M and Q visas are generally treated as nonresident aliens for their first calendar years in the country, while many H-1B workers become resident aliens within their first one or two years. The IRS tests and exceptions are in Publication 519. If you are a resident alien, follow the regular W-4 instructions.
How to complete each step as a nonresident alien
Step 1(b)
A Social Security number is required. An ITIN cannot be used.
Step 1(c)
Check Single or Married filing separately, regardless of your actual marital status.
Step 2
Complete only if you hold more than one job, using option (b) or (c). Do not account for a spouse’s job. With two jobs and the checkbox, check it on both W-4s and write “NRA” below Step 4(c) on the higher-paying job only.
Step 3
Only for certain nonresident aliens, such as those from Canada, Mexico, South Korea or India, who may qualify for the child tax credit or credit for other dependents.
Step 4(a) and (b)
Other income taxable in the U.S. goes in 4(a). Itemized deductions and adjustments can be limited for nonresident aliens, so see Publication 519.
Step 4(c)
Write “nonresident alien” or “NRA” in the space below 4(c). Enter extra withholding here if you want more taken out. Do not claim exempt.
⚠️ Do not use the standard tools
The IRS says nonresident aliens should not use its Tax Withholding Estimator, and this site’s W-4 calculator assumes the standard deduction. Treat both as a rough guide only. Your employer adds an extra amount to your wages before using the tables.
Treaty exemptions and exceptions
If a tax treaty exempts part or all of your pay, do not file a W-4. Give your employer Form 8233 instead. Even then, the employer may have to withhold, and you would file Form 1040-NR to recover any over-withheld tax. Nonresident aliens who performed personal services in the United States generally must file Form 1040-NR. A few types of pay are exempt from wage withholding, such as certain pay of foreign-employer employees present 90 days or less, crew members of foreign vessels, and H-2A farmworkers.
Estimate your paycheck withholding — free
A rough guide for a nonresident alien: your employer adds extra withholding, so expect a higher amount.
Open the W-4 Calculator →Starting a first job in the U.S.? See the new job W-4 guide and W-4 for college students and first jobs. State forms are on your state’s page.
Frequently asked questions
How do I fill out a W-4 as a nonresident alien?
In Step 1(c) check Single or Married filing separately regardless of your real marital status, write “NRA” or “nonresident alien” in the space below Step 4(c), and do not claim exempt. Use Step 2 only if you have more than one job, and ignore your spouse’s job. Follow IRS Notice 1392 for the rest.
How do I know if I am a nonresident alien?
A non-citizen is a resident alien if they pass the green card test or the substantial presence test for the calendar year, and otherwise a nonresident alien. Students and scholars on F, J, M and Q visas are generally treated as nonresident aliens for their first several calendar years in the U.S. The IRS explains the tests in Publication 519.
Why is more tax withheld from my pay than from my coworkers?
Nonresident aliens cannot claim the standard deduction, and the IRS tables build it in for everyone else. Employers therefore add an extra amount to a nonresident alien’s wages before applying the tables. A special rule exempts certain students and business apprentices from India.
Can I use an ITIN on the W-4?
No. Step 1(b) needs a Social Security number. If you do not have one, contact the Social Security Administration to see whether you are eligible for one.
What if a tax treaty exempts my pay?
Do not file a W-4. Give your employer Form 8233 instead. Even then, the employer may still have to withhold, and you would file Form 1040-NR to recover any over-withheld tax.
Key terms in this article
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