Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Nonresident Income and Deductions

Taxation of Nonresidents

Wages, Salaries, and Tips

Wages are generally subject to tax withholding by the employer. Upon being hired, an employee files Form W-4, Employee's Withholding Certificate to advise the employer of the employee's status for withholding. A nonresident student should check the "Single" box on Form W-4, even if married, due to the restrictions on deductions that can be claimed by nonresidents.

The withholding estimator on www.irs.gov does not calculate for a non resident alien at this time. Therefore, the proper amount of tax divided by the number of pay periods should be added to Form W-4, Line 4c extra withholding. This should account for nonresident aliens who do not qualify for the standard deduction.
Use Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens.

Portion of Form W-4, page 1 with Single box checked.