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To: Non-Resident Alien Employees

Subject: Form W-4NR Withholding Requirements

The Internal Revenue Service (IRS) has issued new rules for determining the amount of Federal withholding tax employers must withhold from wages paid to nonresident alien (NRA) employees employed in the U.S. Because NRA employees were experiencing over withholding of income tax on their wages for services performed within the U.S, the IRS reconsidered the requirements for determining the amount of income tax to be withheld. The new rules are designed to provide for withholding on the wages of a NRA employee that is close to the income tax liability of the individual, and the additional NRA tax will no longer be withheld.

New IRS withholding rules also require that Payroll offices collect a new Form W-4NR/DE-4 from NRA employees each tax year , to prevent maximum tax being withheld from your wages. Please complete a new Form W-4NR/DE-4 each tax year.

The W-4NR/DE-4 form is available on the Payroll Coordination web site: http://www.ucop.edu/ucophome/cao/paycoord/taxation.html

You may either submit the new W-4NR/DE-4 directly to your unit, or you may choose to send your form to the Payroll Office for update.


 

Last Updated: 05/02/2007

 

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