FAQ's for Nonresident Aliens (NRA's) - Income Tax Withholding
- How should a nonresident alien complete the federal tax withholding form W-4?
- How should a nonresident alien complete the Maryland tax withholding form MW 507?
- I see Baltimore City on my pay statement, but I do not live in Baltimore City. How do I correct this?
- Do I need to submit new withholding forms since my address has changed?
- Is fellowship income received by NRA's subject to income tax withholding?
- How should a nonresident alien complete the federal tax withholding form W-4?
- How should a nonresident alien complete the Maryland tax withholding form MW 507?
- I see Baltimore City on my pay statement, but I do not live in Baltimore City. How do I correct this?
- Do I need to submit new withholding forms since my address has changed?
- Is fellowship income received by NRA's subject to income tax withholding?
A nonresident alien is required to complete a federal tax withholding form W-4. There is only one correct way to complete the W-4 form. A nonresident alien cannot claim exempt from federal tax on the W-4. Link to an example of how a nonresident alien should complete the W-4. Fill in the yellow highlighted areas only.
While the federal government considers you a nonresident alien, Maryland
will consider you a resident if you are living and working in Maryland.
Generally a nonresident alien would complete the Maryland withholding
form claiming Single with -1- allowance. Here is a link to an example
of how a nonresident alien should complete a Maryland MW507 Withholding
Certificate MW507.
Fill in the highlighted areas only.
Follow these steps to change your Maryland local tax withholding:
A. Log onto Employee Self Service at http://my.jh.edu - HR - ESS. The ESS icon is the third icon within the "HR" icon group.
B. Enter Personal Information
C. Click Edit - Make the correction to the Maryland City or County in which you live.
D. Click Review
E. Click Save
If you have moved between States then please contact your Department Payroll Administrator to have him or her update your home address and work location in your payroll record.
If you have moved from one address to another within the same state or from one Maryland city or county to another, then please log onto Employee Self Serve (ESS) to update your home address information.
Follow these steps:
A. Log onto Employee Self Service at http://my.jh.edu - HR - ESS. The ESS icon is the third icon within the "HR" icon group.
B. Enter Personal Information
C. Click Edit - Make the correction to the Maryland City or County in which you live.
D. Click Review
E. Click Save
Yes. Fellowship income received by nonresident aliens is subject to federal income tax withholding at a flat rate of 14% as well as state tax withholding. NRA's who receive fellowship income will be issued an IRS Form 1042-S tax reporting document.
