Citizenship Forms and Procedures
See also
| Form/Procedure |
Resident Alien |
Nonresident Alien Without Tax Treaty Benefits |
Nonresident Alien With Tax Treaty Benefits |
|---|
| Statement of Citizenship Status Form |
X |
X |
X |
| Alien Claiming Residence in U.S. |
X |
N/A |
N/A |
| Tax Withholding Status |
X |
X |
X |
| Form 8233 * |
N/A |
N/A |
X |
| Tax Treaty Statement |
N/A |
N/A |
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 **** |
* Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual.
** 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.
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