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 | Citizenship 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) |