Payroll Office

Non-Resident Alien Information

Foreign Withholding

Resident Aliens - those holding a green card are taxed in the same manner as U.S. citizens. Canadian and Mexican citizens are also treated as U.S. citizens for withholding purposes.

Non-resident Aliens - All Non-resident Aliens should contact the International Students and Scholars at 3248 Memorial Union.

Non-resident aliens may only claim single with 1(one) allowance on the W-4 form.

Non-resident aliens cannot claim Earned Income Credit.

Non-resident aliens cannot claim "Exempt" on the W-4 form.

Tax Treaties - The provisions of the tax treaties that the United States has with other countries are listed in the Internal Revenue Service Publication 901, "U.S. Tax Treaties"

Any non-resident alien who is eligible for Tax Treaty exemption is required to fill out Form 8233 and the attachment each year they are eligible. The forms to claim Tax Treaty exemption may be completed in Payroll, 1st Floor Administrative Services Building.

Non Student Tax Treaty List - A listing of the countries that the U.S. has tax treaties with for

teachers and researchers.

Student Tax Treaty List - A listing of the countries that the U.S. has tax treaties with for students.