W-4 Withholding for Nonresident Aliens

Nonresident Alien Federal W-4 Withholding Rules

When completing the IRS Form W-4 to provide information with respect to withholding on wages, nonresident alien employees are required to:

  1. Not claim exemption from withholding;
  2. Request withholding as if they are single, regardless of their actual marital status;
  3. Write "NRA" under line 4(c). This rule does not apply to nonresident alien students from India. 

Detailed Instructions - IRS Notice 1392

Nonresident Alien W-4MN Withholding Rules

A nonresident alien employee must complete Minnesota Revenue W-4MN form for state withholding as single regardless of actual marital status. They are restricted to claiming 1 witholding allowance for themselves and, if a resident of Canada, Mexico, South Korea or India and allowed to claim dependents, 1 for each dependent. See W-4MN instructions for more information.