Are nonresident alien students, with F-1 or J-1 visas and employed by a U.S. company during the summer, required to have federal income taxes withheld from their paychecks?
The following discussion generally applies only to nonresident aliens. Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens. Therefore, your compensation, unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty, is subject to graduated withholding. Nonresident aliens must follow modified instructions when completing Form W-4. Please refer to Publication 519, U.S. Tax Guide for Aliens, for directions on completing Form W-4 (PDF), Employee’s Withholding Allowance Certificate. References: • Publication 519, U.S. Tax Guide for Aliens • Publication 597, Information on the United States-Canada Income Tax Treaty Publication 515 (PDF), Withholding of Tax on Nonresident Aliens and Foreign Entities • Form W-4 (PDF), Employees Withholding Allowance Certificate 13.7 Aliens and U.S. Citizens Living Abroad: U.S.
Wages and other compensation paid to a nonresident alien for services performed as an employee: • Are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens. • Is subject to graduated withholding unless it is specifically excluded from the term “wages” by law, or is exempt from tax by treaty. • Nonresident aliens must follow modified instructions when completing Form W-4 (PDF). Please refer to Publication 519, U.S. Tax Guide for Aliens, for directions on completing Form W-4 (PDF), Employee’s Withholding Allowance Certificate.
Related Questions
- Are nonresident alien students, with F-1 or J-1 visas and employed by a U.S. company during the summer, required to have federal income taxes withheld from their paychecks?
- Are nonresident alien students, with F-1 visas and employed by a U.S. company during the summer, required to have federal income taxes withheld from their paychecks?
- Are nonresident alien students, with F-1 VISAs and employed by a U.S. company during the summer, required to have federal taxes withheld from their paychecks?
