Aliens and U.S. Citizens Living Abroad > Nonresident Alien - Students

skip navigation

Search Help
Navigation Help

Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map
IRS Tax Map 2009
IRS Tax Map 2008

Previous Page | Table of Contents | Next Page Right Arrow

Frequently Asked Tax Questions

Aliens and U.S. Citizens Living Abroad - Nonresident Alien - Students

Rev. date: 1/1/2010

Are nonresident alien students, with F-1 or J-1 visas and employed by a U.S. company during the summer, required to have federal income taxes withheld from their paychecks?

Alien
Alien, Nonresident
Foreign Person's U.S. Source Income Subject to Withholding
Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
Student
Tax Treaty
U.S. Estimated Tax for Nonresident Alien Individuals
U.S. Nonresident Alien Income Tax Return
U.S. Tax Guide for Aliens
VISA Status
Withholding Tax

Wages and other compensation paid to a nonresident alien for services performed as an employee:

Are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens.
Is subject to graduated withholding unless it is specifically excluded from the term "wages" by law, or is exempt from tax by treaty.
Nonresident aliens must follow modified instructions when completing Form W-4 (PDF). Please refer to Publication 519, U.S. Tax Guide for Aliens, for directions on completing Form W-4 (PDF), Employee's Withholding Allowance Certificate.

Additional Information

Publication 597 Information on the United States-Canada Income Tax Treaty Publication 519 U.S. Tax Guide for Aliens Publication 515 (PDF) Withholding of Tax on Nonresident Aliens and Foreign Entities Form W-4 (PDF) Employees Withholding Allowance Certificate

Previous Page | Table of Contents | Top of Page | Next Page Right Arrow