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Citizenship Forms and Procedures

Form/Procedure Resident Alien Nonresident Alien Without Tax Treaty Benefits Nonresident Alien With Tax Treaty Benefits
Alien Claiming Residence in U.S. X N/A N/A
Tax Withholding Status X X X
Citizenship Status Code R N, A or X E
Withholding Tax Status Same basis as U.S. Citizen Depends on Citizenship
Status Code *
Exempt from Federal
tax withholding **
Tax Reporting Form W-2 W-2 1042-S ***

* Federal Tax based on the following citizenship status codes:

  • N = Single Marital Status and one personal allowance.

  • A = Single Marital Status open allowances (refer to IV.C.1.b., regarding allowable personal exemptions for residents of Canada, Mexico, Japan and South Korea).

  • X = Exempt Status. Nonresident aliens who live and work outside of the U.S. are not subject to federal income tax withholding.

** Aliens that are exempt from federal tax withholding under a tax treaty agreement are subject to California Personal Income tax withholding.

*** State taxable gross wages and tax withheld are reported on Form W-2.


Citizenship Codes:

Code Citizenshop Status
C US Citizen
R Resident alien
N Non-resident alien, wages subject to withholding tax; income reported on form W-2
E Non-resident alien, wages not subject to federal tax withholding; income reported on form 1042S
(Entered by Tax Reporting & Compliance)
A Non-resident alien from Canada, Japan, Mexico or South Korea
(Entered by Tax Reporting & Compliance)
X Non-resident alien living and working outside the United States; wages not subject to federal and state withholding taxes
(Entered by Tax Reporting & Compliance)

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