Income Tax Deductions—Nonresident Aliens

Federal tax law contains many special income tax withholding and reporting rules unique to nonresident aliens. It's important to comply with these rules to avoid tax penalties.

Nonresident aliens should complete the W-4 form using the following Internal Revenue Service (IRS) instructions instead of the instructions on the W-4 form. See IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens for more detailed information.

W-4 Allowances Rules

  • Check only "Single" marital status (regardless of your actual marital status).
  • Claim only one personal allowance, unless you are a resident of Canada, Mexico, South Korea, or a U.S. National.
  • Write Nonresident Alien or NRA on line 6 of the W-4.
  • Do not claim "Exempt" withholding status.

Exceptions to Claiming Personal Allowances

If you are a citizen of one of the following countries, see more detailed information on Exceptions to Claiming Personal Allowances:

  • American Samoa, and Northern Mariana Islands
  • Canada and Mexico
  • India
  • South Korea
  • Barbados, Hungary, or Jamaica

More Information

For more detailed information on income tax withholding for nonresident aliens, see IRS Publication 519, U.S. Tax Guide for Aliens.