Nonresident Alien Federal Income Tax Withholding Information

Acceptable Exemption Form:

W-4

Basis for Withholding:

Federal Exemptions

Acceptable Exemption Data:

N/Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowance field as follows:

Additional Information:

Exemption Code N is the only acceptable code for nonresident aliens. Claim only one exemption, unless a resident of Canada, Mexico, South Korea, or a United States national.

Additional Resources:

TAXES 13-36, Nonresident Alien Federal Income Tax Withholding

Withholding Formula Arrow Left(Effective Pay Period 25, 2013)Arrow Right

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
  3. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
  5. Add Arrow Left$2,250Arrow Right to the employee’s annualized gross pay.
  6. Determine the exemption allowance by applying the following guideline. Subtract this amount from the annual wages to obtain the taxable income.

    Exemption Allowance = Arrow Left$3,950Arrow Right x Number of Exemptions

  7. Apply the taxable income computed in step 6 to the following table to determine the Federal income tax withholding.

    Tax Withholding Table

    Single or Head of Household

    If the Amount of
    Taxable Income Is:

    The Amount of Federal Income
    Tax Withholding Should Be:

    Arrow Left$2,250Arrow Right

    		 $0

    Over:

    But Not Over:

    Of Excess Over:

    $Arrow Left2,250

    $11,235

    $0

    plus

    10.0%

    $2,250

    11,325

    39,150

    907.50

    plus

    15.0%

    11,235

    39,150

    91,600

    5,081.25

    plus

    25.0%

    39,150

    91,600

    188,600

    18,193.75

    plus

    28.0%

    91,600

    188,600

    407,350

    45,353.75

    plus

    33.0%

    188,600

    407,350

    409,000

    117,541.25

    plus

    35.0%

    407,350

    409,000

    and over

    118,118.75

    plus

    39.6%

    409,000Arrow Right
  8. Divide the annual Federal income tax withholding by 26 to obtain the biweekly Federal income tax withholding.