Rules For Some Foreigners
Special Rules For Residents of American Samoa, Canada, Mexico,
Northern Mariana Islands
Must make these changes to filling out the W4 form
- Box 3 They must check "Single" regardless of marital status
- Box 5 May claim same personal allowances as U.S. citizens
- Box 6 Enter the phrase "non Resident Alien or "NRA" above the dotted line on line 6
Students who are Residents from India
The requirements are ,
Box 3 - Must check "Single" (regardless of marital status)
Box 5 - May claim "1" plus additional withholding allowances for spouse and any dependents present in the
U.S. if the spouse has no US Source income and/or the children are either US citizens or resident aliens.
Box 6 - No additional tax withholding amount is required
7. Forms with writing in BOTH Boxes 5 and 7 will be returned.
Please read instructions #5 and #7 above and enter the appropriate choice.
8. Incomplete W-4 Forms will be returned to employees which, in turn, might hold up salary payment.
9. Be sure to sign and date the W-4 Form.