J-1 NonResident Aliens and the W-4 Form - Guidance for Completing and Withholding Requirements

Sep 19, 2026

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Guidance for J-1 nonresident aliens on completing the W-4 withholding form, referencing Employer’s Tax Guide Publication 15 and section 9. It specifies withholding and credit-related requirements, including not claiming exemption, requesting single-status withholding, and avoiding child or other dependent credits in Step 3. It also instructs how to note “Non-resident Alien” or “NRA” under Step 4(c), and sets expectations for minimum federal withholding rates on earnings. It recommends using IRS Publication 15 pages 21–22 and explains support via Sprintax and W-2 issuance for tax filing.

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J-1 NonResident Aliens and the W-4 Form

Completion Requirements

Withholding Rates and References

W-2 Issuance and Sprintax Support

J-1 NonResident Aliens and the W-4 Form As stated in the ‘Employer’s Tax Guide, Publication 15: Circular E’, all non-resident aliens are to complete a W-4 form as outlined in section 9: Withholding from Employees’Wages (page 21-22) . When completing form W-4, non-resident aliens are required to: • Not claim exemption from income tax withholding. • Request withholding as if they are single, regardless of their actual marital status. • Not claim the child tax credit or credit for other dependents in Step 3 of Form W-4 (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student from India, or a business apprentice from India, he or she may claim, under certain circumstances (see Notice 1392), the child tax credit or credit for other dependents) . • Write “Non-resident Alien” or “NRA” in the space below Step 4(c) of Form W-4 . • The W-4 tax form is not designed for Non-Resident Aliens. To ensure proper taxes are being withheld for Non-Resident Aliens, a deduction of at least 10% Federal taxes must be withheld on the first $9,999 of their earnings and 12% on amounts above $9,999 . State taxes will vary. If a payroll process is being used please notify them of the format. • Please refer to pages 21 and 22 of IRS Tax Publication 15 in order to ensure that you determine the correct tax to be withheld. You can [find this guide at www.irs.gov/pub/irs-pdf/p15.pdf](find this guide at www.irs.gov/pub/irs-pdf/p15.pdf) [All CCUSA participants should be issued a W-2 form](All CCUSA participants should be issued a W-2 form)[ ](All CCUSA participants should be issued a W-2 form)so they can file tax returns through a recommended tax service or independently on their own. CCUSA has partnered with Sprintax, a US tax software specifically for US non-residents and designed to help J1 participants file a correct US tax return. If you have any questions, please contact Spintax by visiting the website here, [www.ccusatax.com](www.ccusatax.com)

FAQs

What is the document’s main purpose for J-1 nonresident aliens?

It provides instructions on completing the W-4 form and meeting withholding requirements, referencing IRS Publication 15 for the correct approach.

What must J-1 nonresident aliens not do on Form W-4?

They must not claim an exemption from income tax withholding and must not claim the child tax credit or the credit for other dependents in Step 3.

How should a nonresident alien indicate their status on Form W-4?

They should write “Non-resident Alien” or “NRA” in the space below Step 4(c).

What withholding rates are required for nonresident aliens?

A deduction of at least 10% of federal taxes must be withheld on the first $9,999 of earnings, and 12% on amounts above $9,999; state taxes vary.

Sep 19, 2026

Upload by Maeve