Instructions for W-4 Forms for Nonresident Alien Employees

Nonresident alien employees should complete the Federal W-4 Form according to IRS Notice 1392 – Supplemental Form W-4 Instructions for Nonresident Aliens. These guidelines also apply to the Michigan W4.

The summary of these guidelines are:

Federal W-4 – Federal Income Tax Withholding Form

Line 3 – Check the single box regardless of marital status.

Line 5 – Generally, one withholding allowance should be claimed. Exceptions: Residents of Canada, Mexico, or South Korea, a student or business apprentice from India, and US nationals may be able to claim additional withholding allowances for their spouse and children. Refer to IRS Publication 519 – US Tax Guide for Aliens for more information.
Line 6 – Write “nonresident alien” or “NRA” on the dotted line. To withhold an additional amount, enter a dollar amount on line 6.

Line 7 – Leave blank.

Michigan W4 – Michigan Income Tax Withholding Form

Line 6 – Enter same number that was entered on Line 5 of the Federal W-4

Line 7 – If the employee would like an additional amount withheld, enter a dollar amount.

Line 8 – Leave blank.
Other State Withholding – Contact Payroll Services

Please contact Payroll Services at or 906-487-2130 with any questions.