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 |