Instructions for Completion of Form W-4
The W-4 form is available from the IRS website: http://www.irs.ustreas.gov/.
Employee Withholding Allowance Certificate
In many countries of the world, employers and/or the government will automatically deduct the proper amount of tax from an individual's income. However, the U.S. tax system places responsibility for proper tax payment on the individual.
To receive a paycheck in the U.S. , all employees are required to complete Form W-4 and to submit this form to their Human Resources office. The information on the Form W-4 is used to calculate and withhold the proper amount of tax from your wages, scholarship, assistantship or grant. Note: If you are a student who has been in F-1 or J-1 status for more than five calendar years, a visiting professor or researcher who has been in J-1 status for more than two calendar years, or you are in H-1B status, you are likely to be considered a resident for tax purposes. Please consult the information on determining whether you are a resident or non-resident for tax purposes before you complete Form W-4.
Completing Form W-4 as a Non-Resident Tax Payer
IGNORE THE WORKSHEETS! Form W-4 was not designed for non-U.S. residents. Therefore, with a few exceptions, the instructions printed on the worksheets on pages 1 and 2 are not applicable to individuals who are not residents of the U.S. for tax purposes.
1. Name: enter your first, middle and last (family) name as shown on your passport
2. Social Security Number: enter your U.S. Social Security Number. (If you have not yet received one, put "applied for.") Note: do not use your UNH ID number or Canadian social security number.
Home Address: enter your local U.S. address (street number and name, apartment number if any, city, state and zip code).
3. Marital Status: all non-residents for tax purposes must check single in this block unless they are married to a U.S citizen or permanent resident and will file a joint income tax return with their spouse at the end of the tax year.
5. Allowances: Non-residents may claim only one allowance on Form W-4 unless they are residents of Canada , Mexico , Japan , or the Republic of Korea . If you are a resident of one of these countries, you may claim additional allowances as authorized in Section 8 of IRS Publication 519, Tax Guide for Aliens. Students who are residents of India may claim allowances as authorized in IRS Revenue-Procedure 93-20. (See Exceptions to Withholding Policy for more information.)
6. Exemption: you may not claim exempt status on this form. To claim any exemption from U.S. tax obligations you must complete Form 8233.
- Signature: sign where indicated.
- Date: enter the date you signed the form.
- Attach copies of your
- Submit everything either to your hiring department or to “ Payroll , 1 Leavitt Lane , Campus”.
For additional information for residents of Canada , Mexico , Japan , the Republic of Korea or India , please refer to Exceptions to Withholding Policy.
