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 (Exhibit A) | X | X | X |
| Alien Claiming Residence in U.S. (Exhibit B) | X | N/A | N/A |
| Withholding Tax Status (Exhibit C) | 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.
Back to PPS Codes Index
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