Topics

• How to notify your employer of your alien status,
• Income subject to withholding of income tax,
• Exemptions from withholding,
• Social security and Medicare taxes, and
• Estimated tax rules.

Useful Items

Publication

• 515   Withholding of Tax on Nonresident Aliens and Foreign Entities
• 533   Self-Employment Tax
• 901   U.S. Tax Treaties

Form (and Instructions)

• W-4   Employee's Withholding Allowance Certificate
• W-8BEN   Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
• W-8ECI   Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States
• W-9   Request for Taxpayer Identification Number and Certification
• 1040-ES(NR)   U.S. Estimated Tax for Nonresident Alien Individuals
• 8233   Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
• 8288-B   Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests