IRS Notice 1392, officially titled “Supplemental Form W-4 Instructions for Nonresident Aliens,” provides specific instructions for nonresident aliens completing Form W-4, Employee’s Withholding Certificate. This notice is important because nonresident aliens are subject to different rules for federal income tax withholding on wages in the United States.
The purpose of IRS Notice 1392 is to guide nonresident aliens in accurately filling out Form W-4 so that their employers can withhold the correct amount of federal income tax from their wages. The notice outlines adjustments nonresident aliens must make when claiming allowances and specifies which nonresident alien status does not allow standard deductions that U.S. residents may claim. Following the guidelines in IRS Notice 1392 ensures compliance with U.S. tax laws. It helps prevent under- and over-withholding of federal taxes, which could lead to tax liabilities or overpayments when filing an annual tax return.
Other IRS Forms for Individuals
To be sure you file the proper financial information with the IRS, read about other IRS forms that are commonly used by our customers.
Any tax documentation requires an understanding of the financial and legal subtleties, so carefully read each item. Do not rush and do not lie, as false information leads to fines and lawsuits.
Specify Personal Data
Like any other form, this tax return asks for information about you. Enter your first and last name, as well as the rate of your social security. If you do not have this number, contact a specialized institution to get it. This number allows you to identify yourself as an individual and facilitates the maintenance of tax registers.
Moreover, depending on your situation, choose the appropriate item (independent or joint filing of the declaration with your spouse). This approach ensures the transparency and openness of your data.
Thus, summing up the result:
Mark Multiple Tasks
The second section is about several of your jobs. If you don’t have more than one job, then don’t fill out this section. By the way, keep in mind that non-resident foreigners must submit their documents separately. Therefore, it is not necessary to account for the activities of the spouse.
You must also provide the details if you are filling out a return for multiple tax agents. If filled in correctly, the deduction of the amount will be accurate.
Add Information about Dependents
Under US rules, only non-resident foreigners from Canada, Mexico, India, and South Korea are eligible to claim a child tax credit or a dependency loan. In particular, non-resident foreigners cannot receive educational loans and other similar payments. For more information, please use the data on the official website of the tax authorities. If you fill out this section, specify the total number of credits.
Specify Additional Items
This section is optional. However, if you want the tax to be withheld from your other income, fill out all the items. Do not include any income from any work or self-employment. Based on your situation, you may request payment adjustments and itemized deductions. A tax specialist will help you fill out these lines.
Thus, filling out tax documents is not a momentary process. Sometimes this requires knowledge, time, and the help of specialists. Don’t put everything off until the last moment.
