How to Fill Out Form W-4 as a Nonresident Alien

To fill out a W-4 as a nonresident alien, check “Single or Married filing separately” on Step 1(c) regardless of your actual marital status, leave Step 3 (dependents) at zero unless a narrow treaty exception applies, skip the standard Deductions Worksheet, and write “NRA” or “Nonresident Alien” in the space just below Step 4(c). Those four adjustments are what tell your employer to apply the IRS’s special nonresident withholding rules. Everything else on the form works normally.

Confirm You’re Actually a Nonresident Alien

The special W-4 rules only apply if you are a nonresident alien for tax purposes. You’re a resident alien, and should fill out the standard W-4, if you pass either the Green Card Test or the Substantial Presence Test.¹

The Green Card Test: if you hold a lawful permanent resident visa at any point during the calendar year, you’re a resident alien.²

The Substantial Presence Test: you meet it if you were physically in the U.S. for at least 31 days in the current year and a weighted total of 183 days over three years. Every day in the current year counts fully, prior-year days count as one-third, and days from two years back count as one-sixth.²

Fail both tests and you’re an NRA. The rest of this guide is for you.

You Need a Social Security Number First

You cannot complete a W-4 with an Individual Taxpayer Identification Number. Notice 1392, the IRS’s supplemental W-4 instructions for nonresident aliens, prohibits entering an ITIN on Step 1(b).³ If you don’t have a Social Security Number yet, contact the Social Security Administration before your start date. Without one, your employer can’t process the W-4 properly and will default your withholding to single with no adjustments, which typically overwithholds.⁴

Step 1: Check “Single” Even If You’re Married

On Step 1(c), check the box for “Single or Married filing separately.” This isn’t optional. Nonresident aliens generally can’t file a joint U.S. return, and the IRS requires this filing status so that the correct withholding rate is applied.⁴

Get this wrong and your employer must default to single status with no adjustments anyway. Filling it in correctly just gives you more control over the rest of the form.³

Step 2: Only If You Have Two U.S. Jobs

Skip Step 2 unless you actually hold more than one U.S. job at the same time. The key difference from the standard instructions: don’t factor in a spouse’s income, because you can’t file jointly.³

With two concurrent U.S. jobs, you have two options. Complete the Multiple Jobs Worksheet on the W-4 for your highest-paying job only. Or, if you have exactly two jobs, check the Step 2(c) box on both W-4 forms. Either way, write “NRA” below Step 4(c) only on the W-4 for the highest-paying job.³ Don’t use the IRS online Tax Withholding Estimator; it’s built for residents.

Step 3: Leave Dependents at Zero

Most nonresident aliens can’t claim the Child Tax Credit or the Credit for Other Dependents. Leave Step 3 blank or at zero.⁴ Entering an amount reduces your withholding below what you’ll actually owe.

A narrow exception exists for NRAs who are residents of Canada, Mexico, or South Korea, and for students or business apprentices from India. Under certain treaty provisions, these individuals may claim dependent credits on Step 3.⁴ Check Publication 519 for the specific conditions before entering anything here.

Step 4: The Step That Matters Most

Step 4 is where the nonresident W-4 diverges most from the standard version.

Step 4(a): Other Income

Enter any U.S.-taxable income that won’t have withholding, such as interest or investment income. Don’t include wages or self-employment income.³

Step 4(b): Deductions

Nonresident aliens can’t claim the standard deduction, so don’t use the Deductions Worksheet attached to the W-4. Most NRAs should leave 4(b) blank.

The exception: NRAs with income effectively connected to a U.S. trade or business can claim certain itemized deductions, including state and local income taxes, charitable contributions to U.S. nonprofits, and federally declared disaster losses.⁵ If that’s you, Notice 1392 directs you to Publication 519 for the calculation.

Step 4(c): Write “NRA” Here

This is the entry most first-time filers miss. In the blank space below Step 4(c), write “Nonresident Alien” or “NRA.”³ That annotation is the signal to payroll that they must apply the special nonresident withholding tables and add the wage adjustment described below. Without it, your employer may process the form as if you were a citizen, underwithhold, and leave you with a large bill at tax time.

If you want additional tax withheld beyond what the NRA tables already produce, enter that dollar amount on the Step 4(c) line itself. That’s optional and separate from the annotation.

You cannot write “Exempt” below Step 4(c), even if you think you qualify under the standard W-4 exempt conditions.⁶ Treaty exemptions go on Form 8233, not the W-4.

Step 5: Sign, Date, Submit

Sign the form and give it to payroll or HR on your first day. This ensures withholding is correct starting with your first paycheck. Your signature certifies the information is accurate; a false submission carries a $500 penalty.⁷

What Your Employer Does After You Turn It In

Once “NRA” appears on your W-4, your employer adds a set dollar amount to your wages each pay period before running the withholding calculation. The reason: standard withholding tables assume every employee gets the standard deduction ($16,100 for single filers in 2026).⁸ Because you can’t claim it, the IRS instructs employers to add that amount back, raising the income base for withholding.⁹

You don’t do this math yourself. For 2026, employers using Publication 15-T’s Table 2 (for anyone who filed a W-4 dated 2020 or later) add the following per pay period:⁹

Weekly: $309.60
Biweekly: $619.20
Semimonthly: $670.80
Monthly: $1,341.70
Quarterly: $4,025.00
Annually: $16,100.00

These amounts affect the withholding calculation only. They don’t appear on your W-2, don’t count as extra income, and don’t change Social Security or Medicare taxes.⁹ If you’re paid biweekly and earn $3,000 per period, your employer calculates withholding as if you earned $3,619.20. That extra tax is why your take-home is smaller than a resident’s in the same role.

Tax Treaty Benefits Go on Form 8233, Not the W-4

If a treaty between the U.S. and your home country exempts some or all of your wages, don’t try to reflect that on the W-4. File Form 8233 with your employer instead. Your W-4 then covers only the portion of pay that remains taxable after the exemption. A new Form 8233 is required every tax year. Once you submit it, your employer signs a certification, forwards a copy to the IRS within five days, and must wait at least 10 days before applying the exemption so the IRS can object.¹⁰

When to File a New W-4

p>Review your W-4 at least once a year and submit a new one when circumstances change. Common triggers: starting a second U.S. job, an expiring treaty benefit, or a significant pay increase.

The biggest trigger is a change in residency. Once you pass the Substantial Presence Test or receive a Green Card, you become a resident alien and should file a new W-4 using the standard instructions. You can then claim the standard deduction, potentially claim dependents, and you no longer write “NRA” on the form.¹

After you submit a new form, your employer must implement the changes no later than the start of the first payroll period ending on or after the 30th day from receipt.¹¹ If you spot an error mid-year, correct it right away rather than waiting until January.

Penalties for Filing a False W-4

A W-4 you know to be false, such as claiming dependents you’re not entitled to or checking “Married filing jointly,” can trigger a $500 civil penalty.⁷ Striking out the certification language or altering the form invalidates it.

Underwithholding through the year can also produce an accuracy-related penalty at filing. If your tax is understated by more than 10% of what you should have reported (or more than $5,000, whichever is greater), the IRS can add a 20% penalty on the underpayment.¹² Filling out the W-4 correctly the first time is the cheapest way to avoid both.

1
Internal Revenue Service. Determining an Individual’s Tax Residency Status
2
Internal Revenue Service. Publication 519, U.S. Tax Guide for Aliens
3
Internal Revenue Service. Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
4
Internal Revenue Service. Federal Income Tax Reporting and Withholding on Wages Paid to Aliens
5
Internal Revenue Service. Nonresident — Figuring Your Tax
6
Internal Revenue Service. Aliens Employed in the U.S.
7
Internal Revenue Service. Withholding Certificate and Exemption for Nonresident Alien Employees
8
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
9
Internal Revenue Service. Publication 15-T, Federal Income Tax Withholding Methods
10
Internal Revenue Service. Instructions for Form 8233
11
Internal Revenue Service. Topic No. 753, Form W-4, Employees Withholding Certificate
12
Internal Revenue Service. Accuracy-Related Penalty