UC W4NR Instructions - UCSF Fresno

Part I: General Instructions
Instructions for completing the Federal
Portion of the Form
UC W-4NR/DE 4 2013
Nonresident Alien Employee's Federal-State Withholding Allowance Certificate
Complete Form UC W-4NR/DE 4 so your
employer can withhold the correct Federal
income tax from your pay.
The Internal Revenue Code restricts a
nonresident alien's filing status, limits the
number of allowable exemptions, and
requires additional tax to be withheld from
wage payments because a nonresident
alien cannot claim the standard deduction.
Refer to IRS Publication 515, Withholding
of Tax on Nonresident Aliens and Foreign
Corporations and IRS Notice 1036 for more
information.
Whenever your personal income tax
withholding status changes, you should
submit a new form to your employer.
Who May Use This Form
This form is intended for use by nonresident
alien individuals who are employed in the
U.S.
Any individual who is not a citizen or
resident of the United States is a
nonresident alien. An alien individual
meeting either the “green card test” or the
“substantial presence test” for the calendar
year is a resident alien for tax purposes.
Any person not meeting either test is a
nonresident alien for tax purposes.
To ensure that the proper amount of
Federal tax is withheld, it is essential to
establish your residency status with your
employer prior to completion of this form.
A resident alien should complete the Form
UC W-4/DE 4.
For more information on resident and
nonresident alien status, the tests for
residence (including the substantial
presence test), see Publication 519, U.S.
Tax Guide for Aliens.
Specific Instructions for Form UC
W-4NR/DE 4
The following instructions are for those
items that are not self-explanatory:
Part 1 - Federal Tax Filing Status and
Allowances
1. Nonresident aliens may only claim
“Single” marital status on line 1
(regardless of your actual marital
status).
2. Claim “0” (zero) or “1” withholding
allowance on line 2.
Please note that Nonresident Aliens cannot
claim “Exempt” withholding status on this
form. (See Tax Treaties.)
Residents of Canada, Mexico, or a
U.S. national:
If you are a resident of Canada, Mexico, or a
U.S. national (i.e., a citizen of America
Samoa or a Northern Mariana Islander who
chose to become a U.S. national) you may
claim an allowance for your spouse if the
following conditions are met:
A joint tax return is not filed,
Your spouse had no gross income for U.S.
tax purposes, and
Your spouse cannot be claimed as a
dependent by another taxpayer
In addition, you can claim an allowance for
your dependents that meet the
dependency tests. See Publication 501
for dependency rules.
Enter the total number of allowances you are
claiming on line 2.
Residents of South Korea
If you are a resident of South Korea you may
be able to claim an allowance for your
spouse and dependents if the following
additional conditions are met:
Your spouse and all children claimed must
live with you in the U.S. at some time
during the tax year, and
The additional deduction for allowances
must be prorated based on the ratio of
your U.S. source gross income effectively
connected with a U.S. trade or business.
See Publication 519 for the rules
regarding the proration.
Enter the total number of allowances you are
claiming on line 2.
Students and Business Apprentices
from India
If you are a student or a business
apprentice who is eligible for the benefits of
Article 21(2) of the United States-India
Income Tax Treaty, you can claim additional
withholding allowances on line 2 for your
spouse and dependents if the following
conditions are met:
Your spouse had no gross income for
U.S. tax purposes, and
A joint tax return is not filed, and
Your spouse cannot be claimed as a
dependent by another taxpayer.
You may also claim additional
exemptions for children who reside with
you with certain restrictions including
meeting all residency tests. See IRS
Publication 515 for more details.
You may not claim exemptions for
dependents who are admitted to the U.S.
on an “F-2”, “J-2”, or “M-2” visas unless
such dependents have become resident
aliens.
Enter the total number of allowances you
are claiming on line 2.
See IRS Pub 519 for more information on
claiming exemptions.
Tax Treaties
The U.S. has income tax treaties with a
number of foreign countries under which
teachers, researchers professors, trainees
and scholarship recipients of those
countries are exempt from Federal tax on
income received from teaching and
research activities. If you are eligible to
claim tax treaty benefits you must give your
Withholding agent a Form 8233 and a tax
treaty statement or Form UC W-8BEN to
obtain these benefits.
For more information on U.S. tax treaties
see Publication 901, U.S. Tax Treaties.
Services Performed Outside the
United States
Compensation paid to a nonresident alien
for services performed entirely outside the
U.S. is considered to be foreign source
income; therefore no U.S. tax withholding is
required. However, if you perform services
within and without the U.S., the total amount
of compensation must be prorated based on
the total amount paid and total time related
with the performance of services.

Instructions and worksheets for completing
The STATE portion of the Form
UC W-4NR/DE 4 2013
Nonresident Alien Employee's Federal-State Withholding Allowance Certificate
* Use this section for instructions and worksheets to complete
the STATE (DE 4) portion of the form UC W-4NR/DE 4
YOUR CALIFORNIA PERSONAL INCOME TAX MAY BE UNDERWITHHELD
IF YOU DO NOT FILE THIS DE 4 FORM
IF YOU RELY ON THE FEDERAL W-4 FOR YOUR CALIFORNIA WITHHOLDING ALLOWANCES, YOUR
CALIFORNIA STATE PERSONAL INCOME TAX MAY BE UNDERWITHHELD AND YOU MAY OWE
MONEY AT THE END OF THE YEAR.
PURPOSE: This certificate, DE 4, is for California
personal income tax withholding purposes only.
You should read the instructions contained herein and
complete the State portions of the UC W-4NR/DE 4
form as appropriate, using the worksheets that follow
as applicable.
You should complete this form if either:
1. You claim a different marital status, different
number of regular allowances, or a different
additional dollar amount to be withheld for
California personal income tax withholding than you
claim for federal income tax withholding or,
2. You claim additional allowances for estimated
deductions.
THIS FORM WILL NOT CHANGE YOUR FEDERAL
WITHHOLDING ALLOWANCES.
The Federal tax brackets and withholding methods do not
reflect state personal income tax withholding tables. If
you rely on the number of withholding allowances you
claim for Federal withholding your state income tax
withholding, may be significantly underwithheld. This
is particularly true if your household income is derived
from more than one source.
CHECK YOUR WITHHOLDING:
After your UC W-4NR/DE 4 takes effect, compare the
dollar amounts that are being withheld to ensure that the
proper amount of tax is being withheld.
EXEMPTION FROM WITHHOLDING:
You may only claim exempt from withholding California
income tax if you did not owe any federal income tax last
year and you do not expect to owe any federal income tax
this year. Also, under the Service Member Civil Relief Act,
as amended by the Military Spouses Residency Relief Act,
you may be exempt from California income tax on your
wages if 1) your spouse is a member of the armed forces
present in California in compliance with military orders; 2)
you are present in California solely to be with your spouse;
and 3) you maintain your domicile in another state. If you
claim this exemption, you may be required to submit proof.
The exemption for California income tax withholding
automatically expires on February 15 of the next year
unless submitted again on a new W-4NR/DE 4 before that
date.
The law requires you to give your employer a new
Form UC W-4NR/DE 4 by December 1.

NOTIFICATION: Your employer is required to send a copy of your DE 4 to the Franchise Tax Board if it meets any of the following conditions:
You claim more than 10 withholding allowances
You claim exemption from State or Federal income tax
withholding and your employer expects your usual weekly wages
to exceed $200 per week.
IF THE IRS INSTRUCTS YOUR EMPLOYER TO WITHHOLD FEDERAL INCOME TAX BASED ON A CERTAIN WITHHOLDING STATUS, YOUR
EMPLOYER IS REQUIRED TO USE THE SAME WITHHOLDING STATUS FOR STATE INCOME TAX WITHHOLDING IF YOUR WITHHOLDING
ALLOWANCES FOR STATE PURPOSES MEET THE REQUIREMENTS LISTED UNDER “NOTIFICATION.” IF YOU FEEL THAT THE FEDERAL
DETERMINATION IS NOT CORRECT FOR STATE WITHHOLDING PURPOSES, YOU MAY REQUEST A REVIEW.
To do so, write to: Franchise Tax Board
W-4 Unit MS F 180, P. O. Box 2952
Sacramento CA 95812-2952
Fax: (916) 843-1094
Your letter should contain the basis of your request for review. You will have the burden of showing the federal determination incorrect for state withholding
purposes. The Franchise Tax Board (FTB) will limit its review to that issue. FTB will notify both you and your employer of its findings. Your employer is then
required to withhold state income tax as instructed by FTB. In the event FTB or IRS finds there is no reasonable basis for the number of withholding
exemptions that you claimed on your UC W-4NR/DE 4, you may be subject to a penalty.
PENALTY: You may be fined $500 if you file, with no reasonable basis a DE 4 that results in less tax being withheld than is properly allowable. In addition,
criminal penalties apply for willfully supplying false or fraudulent information or failing to supply information requiring an increase in withholding. This is
provided for by Section 19176 of the California Revenue and Taxation Code.
INSTRUCTIONS – 1 – ALLOWANCES*
When determining your withholding allowances, you must consider
your personal situation:
— Do you claim allowances for dependents or blindness
— Are you going to itemize your deductions
— Do you have more than one income coming into the household
TWO-EARNER/TWO-JOBS: When earnings are derived from more
than one source, under withholding may occur. If you have a working
spouse or more than one job, it is best to check the box “SINGLE or
MARRIED (with two or more incomes).” Figure the total number of
allowances you are entitled to claim on all jobs using only one DE 4
form. Claim allowances with one employer. Do not claim the same
allowances with more than one employer. Your withholding will
usually be most accurate when all allowances are claimed on the DE 4
or W-4 filed for the highest paying job and zero allowances are
claimed for the others.
MARRIED BUT NOT LIVING WITH YOUR SPOUSE: You may check the
“Head of Household” marital status box if you meet all of the following
tests:
1) Your spouse will not live with you at any time during the year;
2) You will furnish over half of the cost of maintaining a home for the
entire year for yourself and your child or stepchild who qualifies as
your dependent; and
3) You will file a separate return for the year.
HEAD OF HOUSEHOLD: To qualify, you must be unmarried or legally
separated from your spouse and pay more than 50% of the costs of
maintaining a home for the entire year for yourself and your dependent(s)
or other qualifying individuals. Cost of maintaining the home includes
such items as rent, property insurance, property taxes, mortgage interest,
repairs, utilities, and cost of food. It does not include the individual’s personal
expenses or any amount which represents value of services performed by a
member of the household of the taxpayer.
WORKSHEET A
REGULAR WITHHOLDING ALLOWANCES
(A) Allowance for yourself — enter 1
(B) Allowance for your spouse (if not separately claimed by your spouse) — enter 1
(C) Allowance for blindness — yourself — enter 1
(D) Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1
(E) Allowance(s) for dependent(s) — do not include yourself or your spouse
(A)
(B)
(C)
(D)
(E)
(F) Total — add lines (A) through (E) above, Enter here and in Section ll, Box 2 of the UC W-4/DE 4 . (F)

INSTRUCTIONS — 2 — ADDITIONAL WITHHOLDING ALLOWANCES
If you expect to itemize deductions on your California income tax return, you can claim additional withholding allowances. Use Worksheet B to determine
whether your expected estimated deductions may entitle you to claim one or more additional withholding allowances. Use last year’s FTB 540 form as a
model to calculate this year’s withholding amounts.
Do not include deferred compensation, qualified pension payments or flexible benefits, etc., that are deducted from your gross pay but are not taxed on
this worksheet.
You may reduce the amount of tax withheld from your wages by claiming one additional withholding allowance for each $1,000, or fraction of $1,000, by
which you expect your estimated deductions for the year to exceed your allowable standard deduction.
WORKSHEET B
ESTIMATED DEDUCTIONS
1. Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the
schedules in the FTB 540 form………………………………………………………………………………. 1.
.
2. Enter $7,682 if married filing joint with two or more allowances, unmarried head of household or
qualifying widow(er) with dependent(s) or $3,841 if single or married filing separately, dual income married, or
married with multiple employers.
- 2.
3. Subtract line 2 from line 1, enter difference = 3.
4. Enter an estimate of your adjustments to income (alimony payments, IRA deposits) + 4.
5. Add line 4 to line 3, enter sum = 5.
6. Enter an estimate of your nonwage income (dividends, interest income, alimony receipts) - 6.
7. If line 5 is greater than line 6 (if less, see below);
Subtract line 6 from line 5, enter difference = 7.
8. Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number 8.
Enter this number here and in Section II, Box 3, of the UC W-4/DE 4. Complete Worksheet C, if needed.
9. If line 6 is greater than line 5:
Enter amount from line 6 (nonwage income) 9.
10. Enter amount from line 5 (deductions) 10.
11. Subtract line 10 from line 9, enter difference 11.
Complete Worksheet C
* Wages paid to registered domestic partners will be treated the same for state income tax purposes as wages paid to spouses for California Personal Income Tax
(PIT) withholding and PIT wages. This new law does not impact federal income tax law. A registered domestic partner means an individual partner in a domestic
partner relationship within the meaning of Section 297 of the Family Code. For more information, please call our Taxpayer Assistance Center at 888-745-3886.
DE 4 Rev. 41 (01-13)

WORKSHEET C – for Section IV, Box 2, of the UC W-4/DE 4. TAX WITHHOLDING AND ESTIMATED TAX
1. Enter estimate of total wages for tax year 2013
2. Enter estimate of nonwage income (line 6 of Worksheet B)
3. Add line 1 and line 2. Enter sum
4. Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest)
5. Enter adjustments to income (line 4 of Worksheet B)
6. Add line 4 and line 5. Enter sum
7. Subtract line 6 from line 3. Enter difference
8. Figure your tax liability for the amount on line 7 by using the 2013 tax rate schedules below
9. Enter personal exemptions (line F of Worksheet A x $114.40)
10. Subtract line 9 from line 8. Enter difference
11. Enter any tax credits. (See FTB Form 540)
12. Subtract line 11 from line 10. Enter difference. This is your total tax liability
13. Calculate the tax withheld and estimated to be withheld during 2013. Contact your employer to request
the amount that will be withheld on your wages based on the marital status and number of withholding
allowances you will claim for 2013. Multiply the estimated amount to be withheld by the number of pay
periods left in the year. Add the total to the amount already withheld for 2013
14. Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional
taxes withheld
15. Divide line 14 by the number of pay periods remaining in the year. Enter this figure here and in Section lV, Box 2 of the
UC W-4/DE 4
1. __________________
2. __________________
3. __________________
4. __________________
5. __________________
6. __________________
7. __________________
8. __________________
9. __________________
10. __________________
11. __________________
12. __________________
13. __________________
14. __________________
15. __________________
NOTE: Your employer is not required to withhold the additional amount requested in Section IV, Box 2, of the UC W-4/DE-4. If your employer does not
agree to withhold the additional amount, you may increase your withholdings as much as possible by using the “single” status with “zero” allowances. If
the amount withheld still results in an underpayment of state income taxes, you may need to file quarterly estimates on Form 540-ES with the FTB to
avoid a penalty.
THESE TABLES ARE FOR CALCULATING WORKSHEET C AND FOR 2013 ONLY
SINGLE OR MARRIED WITH DUAL EMPLOYERS
MARRIED FILING JOINT OR QUALIFYING WIDOW(ER) TAXPAYERS
IF THE TAXABLE INCOME IS COMPUTED TAX IS IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER
BUT NOT
OVER
OF AMOUNT
OVER...
PLUS*
OVER
BUT NOT
OVER
OF AMOUNT
OVER...
PLUS*
$0 $ 7,455
$ 7,455 $ 17,676
$ 17,676 $ 27,897
$ 27,897 $ 38,726
$ 38,726 $ 48,942
$ 48,942 $250,000
$250,000 $300,000
$300,000 $500,000
$500,000 $1,000,000
$1,000,000 and over
1.100% $0 $ 0.00
2.200% $ 7,455 $ 82.01
4.400% $ 17,676 $ 306.87
6.600% $ 27,897 $ 756.59
8.800% $ 38,726 $ 1,471.30
10.230% $ 48,942 $ 2,370.31
11.330% $250,000 $22,938.54
12.430% $300,000 $28,603.54
13.530% $500,000 $53,463.54
14.630% $1,000,000 $121,113.54
$0 $ 14,910
$ 14,910 $ 35,352
$ 35,352 $ 55,794
$ 55,794 $ 77,452
$ 77,452 $ 97,884
$ 97,884 $500,000
$500,000 $600,000
$600,000 $1,000,000
$1,000,000 and over
1.100% $0 $ 0.00
2.200% $ 14,910 $ 164.01
4.400% $ 35,352 $ 613.73
6.600% $ 55,794 $ 1,513.18
8.800% $ 77,452 $ 2,942.61
10.230% $ 97,884 $ 4,740.63
11.330% $500,000 $45,877.10
12.430% $600,000 $57,207.10
14.630% $1,000,000 $106,927.10
UNMARRIED HEAD OF HOUSEHOLD TAXPAYERS
IF THE TAXABLE INCOME IS
OVER
BUT NOT
OVER
$0 $ 14,920
$ 14,920 $ 35,351
$ 35,351 $ 45,571
$ 45,571 $ 56,400
$ 56,400 $ 66,618
$ 66,618 $340,000
$340,000 $408,000
$408,000 $680,000
$680,000 $1,000,000
$1,000,000 and over
OF AMOUNT
OVER...
COMPUTED TAX IS
PLUS*
1.100% $0 $ 0.00
2.200% $ 14,920 $ 164.12
4.400% $ 35,351 $ 613.60
6.600% $ 45,571 $ 1,063.28
8..800% $ 56,400 $ 1,777.99
10.230% $ 66,618 $ 2,677.17
11.330% $340,000 $30,644.15
12.430% $408,000 $38,348.55
13.530% $680,000 $72,158.15
14.630% $1,000,000 $115,454.15
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME
WITH YOUR LAST CALIFORNIA INCOME TAX RETURN OR CALL FRANCHISE TAX
BOARD:
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES
1-800-852-5711 (voice)
1-800-822-6268 (TTY)
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES
(Not Toll Free) (916) 845-6500
*marginal tax
__________________________________________________________________________________________________________________________________
The DE 4 information is collected for purposes of administering the Personal Income Tax law and under the Authority of Title 22 of the California Code of Regulations and the
Revenue and Taxation Code, including Section 18624. The Information Practices Act of 1977 requires that individuals be notified of how information they provide may be used.
Further information is contained in the instructions that came with your last California income tax return.
DE 4 Rev. 41 (01-13)

Supplemental UC W-4NR/DE4 2012 Instructions for
Nonresident Aliens
(Based on IRS Notice 1392)
Nonresident aliens must follow special instructions
when completing the UC W-4NR/DE 4 for
compensation paid to such individuals as employees
performing dependent personal services in the
United States. Compensation for dependent
personal services includes amounts paid as wages,
salaries, fees, bonuses, commissions, compensatory
scholarships, fellowship income, and similar
designations for amounts paid to an employee.
Are you a nonresident alien If so, these
special instructions apply to you. Resident
aliens should follow the instructions for
the UC W-4/DE4.
If you are an alien individual (that is, an individual
who is not a U.S. citizen), specific rules apply to
determine if you are a resident alien or a
nonresident alien for federal income tax purposes.
Generally, you are a resident alien if you meet either
the “green card test, “or the “substantial presence
test” for the calendar year. Any alien individual not
meeting either test is generally a nonresident alien.
Additionally, a dual-resident alien who applies the
so-called “tie-breaker” rules contained within the
Resident (or Residence or Fiscal Residence) article of
an applicable U.S. income tax treaty in favor of the
other Contracting State is treated as a nonresident
alien. See IRS Publication 519 available at
http://www.irs.gov/pub/irs-pdf/p519.pdf, for more
information on the green card test and substantial
test.
What compensation is subject to
withholding and requires a Form
UC W-4NR/DE4
Compensation paid to a nonresident alien for
performing personal services as an employee in the
United States is subject to graduated withholding.
Compensation for personal services also includes
amounts paid as a scholarship or fellowship grant to
the extent it represents payment for past, present or
future services performed as an employee in the
United States. Nonresident aliens must complete
Form UC W-4NR/DE4 so that the correct amount of
federal income tax is withheld from compensation
paid for personal services performed in the United
States. The UC W-4NR/DE4 takes into account the
restriction on a nonresident alien’s filing status, the
limited number of personal exemptions allowed, and
the restriction on claiming the standard deduction.
Are there any exceptions to this
withholding
Yes, nonresident aliens may be exempt from wage
withholding on the following amounts.
Compensation paid to employees of foreign
employers if such pay is not more than $3,000
and the employee is temporarily present in the
United States for not more than a total of 90
days during the tax year.
Compensation paid to regular crew members of
a foreign vessel.
Compensation paid to residents of Canada or
Mexico engaged in transportation related
employment.
Certain compensation paid to residents of
American Samoa, Puerto Rico, or the U.S. Virgin
Islands.
See Publication 519 to see if you qualify for one of
these exemptions.
Nonresident aliens may be exempt from wage
withholding on part or all of their compensation for
dependent personal services under an income tax
treaty. If you are claiming a tax treaty withholding
exemption, you must complete a Form 8233,
Exemption from Withholding on Compensation for
Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual and give it
to your employer. Even if you submit Form 8233,
the withholding agent may have to withhold tax
from your income because the factors on which the
treaty exemption is based may not be determined
until after the close of the tax year. In this case, you
must file Form 1040NR, U.S. Nonresident Alien
Income Tax Return or Form 1040NR-EZ, U.S. Income
Tax Return for Certain Nonresident Aliens with No
Dependents, to recover any overwithheld tax and to
provide the IRS with proof that you are entitled to
the treaty exemption. See Publication 901, U.S. Tax
Treaties, available at
http://www.irs.gov/pub/irs-pdf/p901.pdf and
Publication 519 for further information on treaty
benefits.

Am I required to file a U.S tax return even
if I am a nonresident alien
Yes. Nonresident aliens who perform personal
services in the United States are considered to be
engaged in a trade or business in the United States
and generally are required to file Form 1040NR (or
Form 1040NR-EZ). However, if your only U.S. trade
or business was the performance of personal
services and the amount of compensation is less
than the personal exemption amount for the year
(listed in Publication 519), then you may not need to
file Form 1040NR (or Form 1040NR-EZ). Also, you do
need to file Form 1040NR (or Form 1040NR-EZ) to
claim a refund of any overwithheld taxes. See the
instructions for Form 1040NR, available at
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf, or the
instructions for Form 1040NR-EZ available at
http://www.irs.gov/pub/irs-pdf/i1040nre.pdf, for
more information.
Nonresident aliens who are bona fide residents of
U.S. possessions should consult Publication 570, Tax
Guide for Individuals With Income From U.S.
Possessions, available at
http://www.irs.gov/pub/irs-pdf/p570.pdf, for
information on whether compensation is subject to
wage withholding in the United States.
Will my withholding amounts be different
from withholding for my U.S. co-workers
Yes. Nonresident aliens cannot claim the standard
deduction. The benefits of the standard deduction
are included in the existing wage withholding tables
published in Publication 15 (Circular E), Employer’s
Tax Guide, available at
http://www.irs.gov/pub/irs-pdf/p15.pdf.
Because nonresident aliens do not qualify for the
standard deduction, employers are instructed to
withhold an additional amount from a nonresident
alien’s wages. For the specific amounts to be added
to wages before application of the wage tables, see
Publication 15.
Note. A special rule applies to students and business
apprentices from India who are eligible for the
benefits of Article 21(2) of the United States-India
income tax treaty, because such individuals may be
entitled to claim an additional withholding allowance
for the standard deduction. See Publication 519 for
more information.
Is compensation for services performed
outside of the United States subject to
withholding
Compensation paid to a nonresident alien for
services performed entirely outside the U.S. is
considered to be foreign source income; therefore
no U.S. tax withholding is required. However, if you
perform services within and without the U.S., the
total amount of compensation must be prorated
based on the total amount paid and total time
related with the performance of services.
What are the special UC W-4/DE4
instructions
Nonresident aliens should pay particular attention to
the following lines when completing the
UC W-4NR/DE4.
Social Security Number. You are required to enter a
social security number (SSN) on the UC W-4NR/DE4.
If you do not have an SSN, you must apply for one on
Form SS-5, Application for a Social Security Card,
available at
http://www.socialsecurity.gov/online/ss-5.pdf.
You also may get Form SS-5 from any Social Security
Administration (SSA) office.
Note. You cannot enter an individual taxpayer
identification number (ITIN) in the SSN section.
Line 1. A nonresident alien must claim single
regardless of your marital status.
Line 2. Generally, you should claim one withholding
allowance. However, if you are a resident of Canada,
Mexico, or South Korea, a student or business
apprentice from India, or a U.S. national, you may be
able to claim additional withholding allowances for
your spouse and children. See Publication 519 for
more information.
Note. Nonresident aliens cannot claim “Exempt”
withholding status on this form. Completing
Part IV: Tax Treaty Exemption. If you are eligible to
claim tax treaty benefits, completing Part IV of the
UC W-4NR/DE4 will not exempt you from federal
withholding. You must also complete the Form 8233
and give it to your employer.