When completing IRS Form W-4 to provide information with respect
to withholding on wages to be paid on or after January 1, 2006,
nonresident alien employees are required to:
- Not claim exemption from withholding;
- Request withholding as a single person, regardless of actual
marital status;
- Claim only one allowance unless a resident of Canada, Mexico,
or South Korea;
- Write “Nonresident Alien” or “NRA”
above the dotted line on line 6.
Nonresident alien employees will no longer be required to request
an additional withholding amount on wages paid on or after January
1, 2006.
Information concerning this change may be found in I.R.S. Bulletin
2005-46 (2005-46 IRB). Other important tax information may be
found at http://www.irs.gov/.
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