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:
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.