What is Notice 1392 Supplemental Form W-4?

This notice provides nonresident aliens special instructions when completing Form W-4, Employee’s Withholding Allowance Certificate, for compensation paid to such individuals as employees performing dependent personal services in the United States.

What is nonresident alien withholding?

If IRS considers you to be a foreign person (or nonresident alien) for tax purposes, SSA is required to withhold a 30 percent flat income tax from 85 percent of your Social Security retirement, survivors, or disability benefits. You may be exempt from this tax (or subject to a lower rate) by treaty.

What does nonresident ailen mean?

A nonresident alien is an alien who has not passed the green card test or the substantial presence test.

Is non-resident alien eligible for stimulus?

Nonresident aliens are not eligible for stimulus payments. For more information on Economic Impact Payment (stimulus payment) eligibility, please see https://www.irs.gov/coronavirus/economic-impact-payments.

Do nonresident aliens pay more taxes?

Nonresident aliens are generally subject to U.S. income tax only on their U.S. source income. This income is taxed at a flat 30% rate, unless a tax treaty specifies a lower rate.

Do nonresident aliens fill out a w4?

Nonresident alien employees are required to fill out Form W-4 in the special way described at “Withholding Exemptions – Personal Exemptions – Form W-4”. Some nonresident aliens are eligible for exemptions from federal income tax withholding on wages because of tax treaties.

Do nonresident aliens pay federal tax?

Nonresident aliens are generally subject to U.S. income tax only on their U.S. source income. Nonresident aliens must file and pay any tax due using Form 1040NR, U.S. Nonresident Alien Income Tax Return or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.

Can a nonresident alien get a Social Security number?

Generally, only noncitizens authorized to work in the United States by the Department of Homeland Security (DHS) can get a Social Security number. Social Security numbers are used to report a person’s wages to the government and to determine a person’s eligibility for Social Security benefits.

Can you claim nonresident aliens as dependents?

Only nonresident aliens who are U.S. nationals, residents of Canada, Mexico and South Korea; or residents of India who were students or business apprentices can have a qualifying dependent. In general, a dependent is a qualifying child or a qualifying relative.

Can I file head of household if married to non resident alien?

If you are a U.S. citizen married to a nonresident alien, you may qualify to use the head of household tax rates. You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien.

What do you need to know about notice 1392?

About Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens. This notice provides nonresident aliens special instructions when completing Form W-4, Employee’s Withholding Allowance Certificate, for compensation paid to such individuals as employees performing dependent personal services in the United States. Notice 1392.

What is notice 1392 supplemental Form W-4 instructions for?

About Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens This notice provides nonresident aliens special instructions when completing Form W-4, Employee’s Withholding Allowance Certificate, for compensation paid to such individuals as employees performing dependent personal services in the United States.

Can a nonresident alien file a personal exemption?

A nonresident alien cannot write “exempt” on line 7 of Form W-4, Employee’s Withholding Allowance Certificate. A nonresident alien may claim only “single” filing status on line 3 of Form W-4, even if he is married. With certain exceptions, a nonresident alien cannot claim more than one personal exemption on Form W-4.

When to use supplemental form W4 for nonresident aliens?

Notice 1392 (December 2009)Internal Revenue Service Supplemental Form W-4 Instructions for Nonresident Aliens Nonresident aliens must follow special instructions when com-•Certain compensation paid to residents of American Samoa, pleting Form W-4, Employee’s Withholding Allowance Certifi- Puerto Rico, or the U.S. Virgin Islands.