NONRESIDENT ALIEN WITHHOLDING CALCULATION
Step 1. Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable pay period.
Amount to Add to Nonresident Alien Employee’s Wages for Calculating
Payroll Period Add Additional
IncomeTax Withholding Only
Weekly $ 40.40
Step 2. Use the amount figured in Step 1 and the number of withholding allowances claimed to figure income tax withholding (All Non-resident aliems are required to claim 1 allowance with the exception of India Residents) to figure income tax withholding. Determine the calue of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount of $158.33 for semi-monthly payroll and $316.67 for monthly payroll. Reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to determine the wages subject to income tax withholding. Figure the income tax withholding using the Percentage Method Tables for Income Tax withholding in the table shown on Semimonthly Witholding Calculations or Monthly Withholding Calculations.