The following discussion generally applies only to nonresident aliens.
Tax is withheld from resident aliens in the same manner as U.S. citizens.
Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens. If you are an employee and you receive wages subject to graduated withholding, you will be required to fill out a Form W-4. Nonresident aliens should use the following instructions instead of the instructions on the Form W-4. Because of the restrictions on a nonresident alien's filing status, the limited number of personal exemptions a nonresident alien is allowed, and because a nonresident alien cannot claim the standard deduction, you should fill out Form W-4 following these instructions. Claim only one allowance on line 5, unless you are a resident of Canada, Mexico, Japan, or South Korea, or a U.S. national.