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If you claim EXEMPT on a Form W-4, USF will not withhold federal income taxes from your wages. The exemption does not apply to FICA (Social Security) or Medicare taxes.
You can claim exemption from withholding only if both of the following situations apply:

• For the previous year you had a right to a refund of ALL federal income tax withheld because you had no tax liability.
• For the current year you expect a refund of all federal income tax withheld because you expect to have no tax liability.

The exemption must be renewed annually by submitting a new Form W-4 before February 15 each year to continue your exemption.

Non-Resident Aliens (NRAs) may NOT claim EXEMPT on their Form W-4. NRAs may be eligible to be exempt from federal withholding taxes if a treaty exists between the U.S. and their country.

Detailed instructions are available on the IRS website at irs.gov.

There are specific federal rules that apply to individuals classified as nonresident aliens for tax purposes with regard to their federal withholding taxes and completing an IRS Form W-4. The instructions for filling out an IRS Form W-4 are available in IRS Publication 15 and in the instructions for IRS Form 8233. Both are available on the IRS website at irs.gov.

In brief, the Form W-4 requirements for individuals who are nonresident aliens (NRA) for tax purposes are as follows:

• May not claim exemption from income tax withholding.
• May request withholding as if they are single, regardless of actual marital status.
• May claim only one allowance (if NRA is a resident of Canada, Mexico or Korea, he/she may claim more than one allowance).
• Should write 鈥淣onresident Alien鈥� or 鈥淣RA鈥� above the dotted line on line 6 of Form W-4.

NOTE: If an NRA completes their W-4 online through GEMS Self Service, there is an option for the individual to denote their status. Under the heading labeled 鈥淪PECIAL TAX WITHHOLDING STATUS鈥� they should select the 鈥淣on-Resident Alien; Tax Treaty/NR Data鈥� button.