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 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 calculator on does not calculate for Non-Resident Alien at this time.

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