2.1 Withholding of income tax

Commentary

2.1.3 Non-resident alien withholding

United States
United States | Commentary

2.1.3 Non-resident alien withholding

United States | Commentary

2.1.3     Non-resident alien withholding

Employers will generally report US source wages paid to a non-resident alien employee on Form W-2 and withhold in accordance with the Form W-4 provided by the employee.

Wages paid to a non-resident alien which are exempt from US tax by a tax treaty (6.2) are required to be reported on:

  1.  

    •     Form 1042, Annual Withholding Tax Return for US Source Income of Foreign Persons, and

  2.  

    •     Form 1042-S, Foreign Person's US Source Income Subject to Withholding

Any additional wages paid to a non-resident alien over and above the treaty exempt amount are reported on Form

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