See also Citizenship Forms and Procedures.
|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|