Tax Information for Non-US Citizens

Resident Aliens: for U.S. Income Tax purposes, people in this category are treated as U.S. citizens.

Non-resident Aliens: specific tax rules and requirements apply, per Internal Revenue Code

  • For U.S. income tax purposes, F-1, J-1, M-1 and Q-1 Visa holders classified as Nonresident Aliens are exempt from FICA and Medicare.
  • Form W-4: for U. S. income tax purposes, the law requires an additional federal withholding each pay period for all persons classified as Nonresident Aliens at the current required rate.
    • Nonresident Aliens may never claim exemption from federal withholding and must complete the Form W-4 as follows:
      • Filing Status – Single (even if marital status is not single)
      • Number of exemptions claimed must be 1 or 0
      • Additional federal withholding must be shown
        • Note: State tax rules and requirements follow the federal guidelines.

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