Do the same income tax withholding rules apply to resident and non resident aliens?
No. Withholding rules for nonresident aliens are different. A nonresident alien can only claim “single” status (regardless of actual marital status) and one exemption on Form W-4 to reduce withholding taxes. The IRS requires an additional $4 per week to be withheld because a nonresident is not entitled to claim the standard deduction amount that is included in compiling the withholding tables. Also, special withholding rules apply to the taxable portion of scholarships and fellowships. A 30-percent or lower treaty rate applies to fixed or determinable annual or periodic income payments from U.S. sources unless an Internal Revenue Code or income tax treaty exemption applies. (See IRS Publication 515, “Withholding Tax on Nonresident Aliens and Foreign Corporations”.) 13. Is a foreign national subject to social security taxes? Yes. Foreign nationals employed in the United States are subject to social security taxes with certain exceptions: (a) F-I, J-I, M-I, and Q-1 nonresident aliens are
