Citizenship Forms and Procedures

Citizenship forms and procedures

Form/Procedure	Resident Alien	Nonresident Alien Without Tax Treaty Benefits	Nonresident Alien With Tax Treaty Benefits
Alien Claiming Residence in U.S.	X	N/A	N/A
Tax Withholding Status	X	X	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 ***

* 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.

Code	Citizenship Status
C	US Citizen
R	Resident alien
N	Non-resident alien, wages subject to withholding tax; income reported on form W-2
E	Non-resident alien, wages not subject to federal tax withholding; income reported on form 1042S (Entered by Tax Reporting & Compliance)
A	Non-resident alien from Canada, Japan, Mexico or South Korea (Entered by Tax Reporting & Compliance)
X	Non-resident alien living and working outside the United States; wages not subject to federal and state withholding taxes (Entered by Tax Reporting & Compliance)