See also Citizenship Forms and Procedures.
| 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 |
| A | Non-resident alien from Canada, Japan, Mexico or South Korea |
| X | Non-resident alien living and working outside the United States; wages not subject to federal and state withholding taxes |