Nonresident Form W-4 worksheet with 5 fields

• One allowance limit: Nonresident aliens may claim only one allowance (exemption) with the exceptions noted in Publication 15, according to Intuit.
• Required notation: Write “Nonresident Alien” or “NRA” in the space below Step 4(c) of Form W-4, according to Internal Revenue Service.
• Daily pay period add-on: The add-on for a daily or miscellaneous pay period is $8.70, according to Intuit.
• Scope limitation: Do not apply the $8.70 figure to weekly, biweekly, or monthly pay periods, as the source specifies only daily or miscellaneous periods.
• Immediate action: Mark whether the form claims only one allowance and whether the required notation is present before the first paycheck is run.

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay, according to Internal Revenue Service.

This form is the mechanism for setting up the withholding certificate for the new worker. You must ensure the form is filled out correctly before the first paycheck is run. The software help page notes that nonresident aliens must use Form W-4 or Form 8233, according to Intuit. This establishes the specific documents involved in the setup process. Your goal is to have the correct form in hand and properly completed.

When you open the form, you are setting up the federal income tax withholding for this specific employee. This is the primary function of the document in the payroll process. You are not just filling out a generic form; you are configuring the withholding for a nonresident alien.

Open the form and check the worker's status. This is the purpose of the form. You are setting up the withholding for a nonresident alien.

The immediate task for your nonresident worker is selecting the correct form before the first paycheck is processed. According to Intuit, nonresident aliens must use Form W-4 or Form 8233. This requirement appears in the help article titled "How to set up federal withholding for nonresident alien workers in EasyACCT." The page identifies these two forms as the necessary instruments for this specific worker classification.

When entering the worker's data into the software, the system applies a specific rule regarding marital status. According to Intuit, nonresident aliens are treated as single regardless of their marital status. This is a setup parameter within the "How to set up federal withholding for nonresident alien workers in EasyACCT" guide. It means that even if the worker is married, the software configuration for their withholding will reflect single status.

You should verify which of the two forms applies to your worker. The software help page does not elaborate on the decision tree for choosing between the two, but it establishes that one of these forms is mandatory. Do not use a standard resident employee's Form W-4 without confirming the nonresident alien status is properly flagged in the system.

Publication 15 (2026), (Circular E), Employer’s Tax Guide from the Internal Revenue Service provides the specific notation required for nonresident alien employees on Form W-4. The guide instructs employers to write “Nonresident Alien” or “NRA” in the space below Step 4(c) of Form W-4, according to Internal Revenue Service. This instruction identifies the exact location on the form where the worker’s status must be recorded.

The same publication states the general requirement for withholding on these wages. In general, you must withhold federal income taxes on the wages of nonresident alien employees, according to Internal Revenue Service. This rule establishes the baseline obligation for the employer when processing payroll for this specific class of worker. The withholding requirement applies to the wages paid to the nonresident alien employee.

When completing the form for a new nonresident worker, the employer must ensure the notation appears in the designated space below Step 4(c). The text “Nonresident Alien” or the abbreviation “NRA” serves as the marker for this status.

The general withholding rule applies to the wages of nonresident alien employees. The employer must withhold federal income tax from these wages in accordance with the general provision. The specific calculation of the amount withheld depends on the other entries on Form W-4, including the allowance claims discussed in other sections. The notation below Step 4(c) is the primary identifier for the nonresident status within the form’s structure.

When you calculate federal withholding for a nonresident alien worker, the pay period matters for the specific add-on amount. The help page for How to set up federal withholding for nonresident alien workers in EasyACCT lists a specific figure for one type of pay period. According to Intuit, the amount for a daily or miscellaneous pay period is $8.70. This figure applies strictly to those two named categories.

The quote does not provide amounts for weekly, biweekly, or monthly pay periods. Do not apply the $8.70 figure to a weekly paycheck. Do not apply it to a biweekly paycheck. Do not apply it to a monthly paycheck. The source limits the claim to the daily or miscellaneous pay period. If your firm runs a different pay schedule, the provided text does not specify the corresponding add-on amount for that schedule.

The following table maps specific quoted rules to their respective publishers and sources. Each row contains only the information provided by that specific publisher's document.

According to Intuit, the rule for nonresident aliens is to claim only one allowance, with exceptions noted in Publication 15. The Internal Revenue Service states in Publication 15 that if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien. USAGov advises contacting your employer to get a copy of the W-4 you submitted and confirm what tax withholdings you requested. The Legal Information Institute cites 26 U.S. Code § 3402, which states that withholding allowance certificates shall be in such form and contain such information as the Secretary may by regulations prescribe.

These four sources provide the foundational rules for handling the Form W-4 for a nonresident worker. The Intuit guide specifies the allowance limit within its software context. USAGov provides the verification step for the employee. The U.S. Code section establishes the regulatory basis for the form's structure. Use these citations to verify the specific entries on the worker's form. Do not mix the rules from one publisher with the rules from another. Each source addresses a different aspect of the withholding process. The Intuit sentence is specific to the allowance claim. The IRS sentence is specific to social security and Medicare taxes. The USAGov sentence is specific to confirming the submitted form. The legal code sentence is specific to the form's prescribed content.

Use this blank worksheet to record the specific withholding decisions for the new nonresident worker before the first paycheck is run. The entries below are recommendations for your office records, not facts stated by the sources. Complete each field based on the worker’s Form W-4 and your firm’s payroll setup.

When you record the Form W-4 Status, note whether the worker has submitted a completed certificate. The Internal Revenue Service advises to consider completing a new Form W-4 each year and when your personal or financial situation changes, according to Internal Revenue Service.

For the Allowances Claimed field, record the number of allowances the worker actually claimed on the form. The software help page states that nonresident aliens may claim only one allowance, with exceptions noted in Publication 15. Record the allowances claimed, including any Publication 15 exception, and record that nonresident aliens are treated as single regardless of marital status. This field helps you verify that the payroll system matches the form the worker signed.

“It also depends on what information you gave your employer on Form W-4 when you started working,” according to USAGov. This means the entries in this worksheet should reflect the specific information the worker provided at hire. If the worker’s situation changes later, you will need to update this note and the Form W-4 accordingly.

A daily note lists one allowance, the words Nonresident Alien below Step 4(c), and a daily pay period. The add-on quoted above can be written on that note. A weekly pay period would leave the add-on blank, because that figure is only for a daily or miscellaneous period.

Today, compare the signed Form W-4 with the five-field note before the first paycheck. Then store the papers using the Accounting Client Intake Checklist for a Clear Handoff and keep Form 8879 signature rules: 3 checks before you e-file for its own signature check.

Which form does a nonresident worker use?

This requirement is specific to the setup described in the "How to set up federal withholding for nonresident alien workers in EasyACCT" help article.

What does the one-allowance line say?

The software guidance states that nonresident aliens may claim only one allowance (exemption) with the exceptions noted in Publication 15, according to Intuit. This limitation is tied directly to the exceptions outlined in the IRS publication.

What must be written below Step 4(c)?

Publication 15 instructs employers to write “Nonresident Alien” or “NRA” in the space below Step 4(c) of Form W-4, according to Internal Revenue Service. This notation is required in the specific space designated on the form.

What does the $8.70 line apply to?

The figure of $8.70 applies specifically to a daily or miscellaneous pay period, according to Intuit. This amount is listed for that specific pay period type in the "How to set up federal withholding for nonresident alien workers in EasyACCT" article.

Is Social Security and Medicare tax withheld?

In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U.S. citizen or resident alien, according to Internal Revenue Service. This requirement is stated in Publication 15 (2026), (Circular E), Employer’s Tax Guide.