Forms & Descriptions
Form W4 - Employee's Withholding Allowance Certificate: W-4 submission is required by all employees. See table directly below for specific instructions.
Form W-4 NRA Special Rules
|1||Line 3: Check “Single” box if you are Single or the “Married, but withhold at higher Single rate” box if you are Married.|
|2||Line 5: Enter “1”|
|3||Line 6, Enter “Non-Resident Alien"|
|4||Line 7: Leave blank. Determination of whether you are exempt from U.S. Income Tax is dictated by the United States tax treaty with your home country and Visa type.|
Exceptions: Non-Resident Aliens who are citizens of American Samoa, Canada, Korea, Japan, Mexico, the Northern Mariana Islands, and students from India may, in certain cases, be permitted to claim an additional allowance for their spouse and dependents.
Form W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding: required to be completed by all students eligible for treaty benefits who are receiving scholarships. This form is used to elect tax treaty benefits, if qualified, for non-compensation payments: scholarships and fellowships.
Form W-9 - Request for Taxpayer Identification Number and Certification: completed by Resident Aliens who are taxed as U. S. Citizens.
Form 8233 - Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-Resident Alien Individual: required to be completed by all Non-Resident Alien Employees and Non-Resident Alien Consultants who are eligible for tax treaty benefits. This form is used to elect tax treaty benefits for Independent and Dependent Personal Service compensation.
Form 8843: Must be filed with 1040NR by Teachers or Trainees on a "J" visa or Students on a "F" or "J" visa to exclude the days of presences in the United States.
Form W-2: Your U.S. employer will use this form to report the income earned and tax withheld during the tax year. You will receive your W-2 by the end of January for the previous year. You must attach a copy of your W-2 to your Federal Tax returns.
Form 1040NR: U.S. Individual Income Tax Return. 1040NR Income Tax form is used by those filing as Non-Resident Alien for tax purposes. File between January 1 and April 15 for each preceding tax year if you have earned income; by June 15 if you have no earned income.
Form 1040NREZ: U.S. Individual Income Tax Return, Same as above but only easier to complete.
Form 1042S: Foreign Person's U.S. Source Income Subject to Withholding
Form I-9 Employment Eligibility Verification Form: All employers must have their employees complete the INS form to show that the employee is authorized by INS for work.