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IRS special rules for Nonresidents
completing the Form W-4

Form W-4 IRS special rules for nonresidents (found in IRS Publication 15)

Form W-4 (printable .pdf file)

Complete only the portion below the dotted line:

  1. Enter you name and address.

  2. Enter your social security number.

  3. Check single, regardless of actual marital status.

  4. Claim only one allowance.
    (Residents of Canada, Mexico or Korea may claim more than one allowance.)

  5. Write "Nonresident Alien" or "NRA" above the dotted line on line 6 of the Form W-4.

  6. Do not claim "exempt"
    (If you are "exempt" because of a tax treaty, complete IRS Form 8233.)

  7. Sign, Date and Return to the Payroll Office.

For more information please refer to IRS special rules for nonresidents (See IRS Publication)

If a nonresident does not complete the Form W-4 in the prescribe manner above, the UW is required to treat the Form W-4 as invalid and withhold at "single with no allowances".