Exceptions to Withholding Policy
CANADA and MEXICO: Married residents of Canada and Mexico may claim an allowance for their spouse if the spouse is not the dependent of another U.S. taxpayer, and if he/she had no taxable income for the U.S. purposes. Mexican and Canadian citizens may also claim their dependents on the same terms as U.S. citizens.
JAPAN and KOREA: Nationals of Japan and Korea may take allowances for their spouse and any dependent children who lived with them in the United States at some time during the tax year. Full dependent allowances are permitted if:
- the spouse and/or children do not have U.S. source income and are not claimed as dependents on someone else's U.S. tax return, and
- the nonresident alien earned ONLY U.S.-source income effectively connected with U.S. trade or business
Japanese or Korean citizens who earned foreign-source income, or U.S.-source income not effectively connected with U.S. trade or business should consul IRS Publication 519 for more information.
INDIA: A student from India my take an additional allowance on line 5 for his/her spouse if the spouse has no gross income, is not claimed as a dependent by another U.S. taxpayer, and the couple does not file a joint return. An allowance for each child who lives with the student in the U.S. and who is a resident of the U.S., Canada or Mexico can also be added to line 5. Since Indian students are entitled to the standard deduction ($3,800 single, $3,175 married), they are not required to write an additional amount on Line 6.
IRS Form 1078
Citizens of countries whose tax treaties permit them to file Form
W-4 as a resident (rather than as a non-resident) must also complete
IRS Form 1078 and attach it to their completed Form W-4 along with
a copy of their I-20,
DS-2019 or I-797 and I-94. This form is available from the Payroll Office or from the IRS.
Certain nonresident aliens may claim more than one withholding allowance as a result of agreements negotiated between their home countries and the United States.
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