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.

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

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