How Will I Be Taxed as a Nonresident Alien on Payments From U.S. Sources?
As a Nonresident Alien for Tax Purposes without a tax treaty, U.S. tax law requires that you be taxed in the following manner: • If you receive Dependent Compensation (salary or wages), you are generally required to complete Form W-4 as “Single” (regardless of your actual marital status), “One” Personal Withholding Allowance (regardless of your actual number of dependents), and an Additional Amount of Tax to offset potential under withholding of tax. • If you receive a Scholarship or Fellowship (for which NO services are required), your scholarship or fellowship may consist of Nontaxable items (tuition, book allowance, required registration fees, and mandatory health insurance) or Taxable Items (including, but not limited to, Room and Board, Stipend, Living Allowance, Travel Payment/Reimbursement). If you are present in the U.S. under an F, J, M or Q immigration status, the applicable rate of tax withholding is 14 percent; if you are present in the U.S. under any other immigration stat