Tax year 2026Checked October 22, 2026

How to fill out Form W-4 as a nonresident alien (2026)

The Notice 1392 steps for on-campus, CPT and OPT jobs, a filled-in sample, when you also give payroll Form 8233, and why more federal income tax is withheld from you than from US coworkers.

By F1TaxReturn Tax Team. Published October 22, 2026. Facts checked against the sources below on October 22, 2026. 5 minute read.

In short

On the 2026 Form W-4, a nonresident alien checks "Single or Married filing separately" in Step 1(c) and writes "NRA" below Step 4(c), as IRS Notice 1392 (Rev. January 2020) directs.
A nonresident alien cannot claim exemption from withholding on Form W-4, so the 2026 form's "Exempt from withholding" box stays empty even if you expect to owe no tax.
To keep treaty-exempt pay out of withholding, give your employer Form 8233, a new one for each tax year; Form W-4 covers the rest of your pay, and neither form changes Social Security or Medicare tax.
Because a nonresident alien generally gets no standard deduction, Publication 15-T has employers add an amount to your wages before working out withholding; students and business apprentices from India are not subject to it.
On $70,000 of 2026 pay in Texas with no treaty, a nonresident's federal income tax is an estimated $10,112, against $6,570 for a US coworker, who also pays $5,355 of Social Security and Medicare tax.

Contents, 7 sections

An F-1, J-1 or M-1 student who is a nonresident alien fills in the 2026 Form W-4 by following IRS Notice 1392. Check "Single or Married filing separately" in Step 1(c), write "NRA" below Step 4(c), and never claim exemption from withholding.

The steps are the same for an on-campus job, CPT or OPT, and the 2026 Form W-4 itself sends nonresident aliens to Notice 1392. The guide to US taxes for international students covers everything else.

What goes in each step of Form W-4 for a nonresident alien?

Most nonresident students fill in Step 1, write "NRA" below Step 4(c), sign Step 5 and leave the rest blank. Notice 1392, last revised in January 2020, changes the instructions for the steps below.

Ana's 2026 Form W-4: Single checked, NRA below Step 4(c), the exempt box empty.

In Step 1, check "Single or Married filing separately" even if you are married. Step 1(b) needs your Social Security number; Notice 1392 does not accept an ITIN there.
Leave Step 2 blank unless you hold two jobs at once, such as two campus jobs (see the FAQ below).
Leave Step 3, the dependent credits, blank unless you are from Canada, Mexico, South Korea or India and have a dependent.
Use Step 4(a) only for other taxable US income that has no withholding, and Step 4(b) only for deductions you expect on Form 1040-NR, such as state income tax on Schedule A.
Write "NRA" or "Nonresident Alien" in the space below Step 4(c). Enter an amount in Step 4(c) only if you want extra tax withheld.
Leave the "Exempt from withholding" box empty. Sign and date Step 5.

Key facts

Step 1(c): Single or Married filing separately, whatever your marital status
Below Step 4(c): Write "NRA" or "Nonresident Alien"
Exempt from withholding: Leave the box empty; nonresident aliens cannot claim it
Step 1(b): Your Social Security number; an ITIN is not accepted
Treaty-exempt pay: Form 8233, a new one for each tax year
IRS instructions: Notice 1392 (Rev. January 2020), still current on October 22, 2026

For: Students on F-1, J-1 or M-1 visas who are nonresident aliens and are starting, or already have, a US job such as an on-campus job, CPT or OPT.
Not for: Resident aliens, usually from the sixth calendar year in the US, who follow the normal Form W-4 instructions; and students paid only a scholarship with no work required.

Can I claim exempt from withholding on my W-4?

A nonresident alien may not claim exemption from withholding on Form W-4, even one who meets both conditions the form lists. Notice 1392 says so directly, and its 2027 draft says "Do not check the exemption box".

Watch out

On the 2026 form, the "Exempt from withholding" box sits just below the space where you write "NRA". Leave it empty, and do not write "Exempt" anywhere. The form warns that someone who claims exemption has no income tax withheld and may owe tax and penalties when they file.

Do I give my employer Form W-4 or Form 8233?

Give your employer Form W-4 for pay that no tax treaty exempts. If a treaty exempts some of your pay, also give Form 8233 to claim exemption from withholding for that part.

Form W-4 and Form 8233 for a nonresident student employee
	Form W-4	Form 8233
What it does	Sets federal income tax withholding	Claims exemption from income tax withholding on treaty-exempt pay
How often	When you start a job, and when your situation changes	A new one every tax year, for each employer
What goes with it	Nothing	Your treaty statement, in the format of Publication 519, Appendix A
Social Security and Medicare	Not affected	Not affected

Most student treaties exempt pay only up to a yearly limit: Form 8233 covers pay up to it, and your W-4 covers the rest (Form 8233 instructions; draft Notice 1392).

Your country

$9,000Belgium, Bulgaria, Germany*, Iceland, Malta
$8,000Bangladesh
$5,000China, Czech Republic, Estonia, France, Latvia, Lithuania, Pakistan, Portugal, Slovak Republic, Slovenia, Spain, Venezuela
$4,000Tunisia
$3,000Egypt, Israel, Philippines, Thailand
$2,000Cyprus, Indonesia, Morocco, Netherlands, Norway, Poland, Romania, South Korea, Trinidad and Tobago*

Canada: All of it, if total US pay is $10,000 or less, a threshold rather than a cap.
India: None; $16,100 standard deduction instead.
* With a condition or a second amount: choose the country to see it.

Choose your country to see its article, conditions and time limit.

Each tax treaty's yearly exemption for student pay, grouped by amount. Amounts are per calendar year, from each treaty's student article (Canada: the employment article, XV). Each country's conditions and time limit are in its guide.

Without Form 8233, you still claim the treaty on Form 1040-NR and get the tax back (how to claim a tax treaty). Social Security and Medicare are separate: nonresident students owe none on pay from a campus job, CPT or OPT, and file no IRS form to claim this (IRS). If your pay stub shows these taxes, the FICA refund guide covers getting them back.

Why is more federal income tax withheld from me than from US coworkers?

As a nonresident alien you generally get no standard deduction, so your federal income tax is usually higher than a US coworker's on the same pay, and payroll withholds more. Publication 15-T has employers add an amount to your wages before they work out withholding.

Wages for the year$70,000

State you work in

Nonresident alien, years 1 to 5

Federal income tax: $10,112
Social Security and Medicare: $0
Left: $59,888

Resident alien, year 6 on

Federal income tax: $6,570
Social Security and Medicare: $5,355
Left: $58,075

As a nonresident you keep $1,813 more of the same pay. Social Security and Medicare tax outweighs what the standard deduction saves.

The same $70,000 of 2026 pay in Texas, taxed as a nonresident alien and as a resident alien, who is taxed like a US coworker. From the tax calculator: 2026 figures, single, no treaty, a full year in one state. A resident alien takes the $16,100 standard deduction and pays Social Security and Medicare tax. State payroll programs are not included.

The added amount is not wages: it is not on your W-2 and does not change the tax you owe. Students and business apprentices from India are not subject to it, because Article 21(2) of the US-India treaty gives them the standard deduction (India treaty guide). Withholding is only a prepayment, and Form 1040-NR settles the real tax (why F-1 students get tax refunds).

Worked example: Ana, F-1 on OPT in Texas in 2026

Ana first came to the US in 2023, so 2026 is her fourth calendar year and she is a nonresident alien. She earns $70,000 on OPT in Texas, which has no wage income tax, and no treaty exempts any of it.

With no standard deduction, Ana's tax is 10% of $12,400 = $1,240, plus 12% of $38,000 = $4,560, plus 22% of $19,600 = $4,312, for $10,112. A US coworker's $16,100 deduction saves 22% of it, $3,542, so the coworker owes $6,570 of income tax but also pays $5,355 of Social Security and Medicare (7.65% of $70,000). These are estimates for tax year 2026 from the take-home calculator: wages only, single, a full year in one state, no treaty.

What to do next

When you start a job, fill in Form W-4 as in the steps above.
If your treaty exempts student pay, give payroll Form 8233 with your Publication 519 statement for each tax year.
Check your first pay stub for federal tax withheld and for $0 of Social Security and Medicare (on-campus job taxes; OPT and CPT taxes).
When you become a resident alien, usually in your sixth calendar year in the US, give payroll a new Form W-4 under the normal instructions (your sixth year on F-1).
If you were paid wages subject to US income tax withholding in 2026, file Form 1040-NR by Thursday, April 15, 2027.

F1TaxReturn prepares Form 1040-NR and Form 8843 for free, on paper, once the IRS publishes the final 2026 forms and instructions. It does not fill in Form W-4 or Form 8233.

Questions students ask

Can an F-1 student claim exempt on Form W-4?

Not while they are a nonresident alien. Notice 1392 says a nonresident alien must not claim exemption from withholding, even if they meet both conditions listed in the Form W-4 instructions. If a tax treaty exempts your pay, give payroll Form 8233 for that part. Tax withheld above what you owe comes back when you file Form 1040-NR. A student who has become a resident alien follows the normal Form W-4 rules.

What do I write on Form W-4 if I have two campus jobs?

Use Step 2(b) or Step 2(c), not the online estimator in Step 2(a). With Step 2(b), write "NRA" below Step 4(c) for one job only. With Step 2(c), check the box on both forms and write "NRA" only on the Form W-4 for the higher-paying job.

Yes. Notice 1392 requires an SSN in Step 1(b) and says you cannot enter an ITIN there. If you do not have an SSN, contact the Social Security Administration to find out whether you are eligible, and ask payroll what to do until it arrives.

Can I use the IRS Tax Withholding Estimator?

Notice 1392 says nonresident aliens should not use it. F1TaxReturn's take-home calculator estimates a full year of federal and state income tax and Social Security and Medicare for F-1 and J-1 students, and compares it with your withholding if you add a pay stub. It is an estimate, not your employer's withholding.

Do I need a new Form W-4 when I become a resident alien?

Yes. Notice 1392 is only for nonresident aliens; resident aliens follow the normal Form W-4 instructions. The 2026 form asks for a new one when a change in your situation would change its entries, so give payroll a new Form W-4 without "NRA" in the year you become a resident.

Sources

This guide is checked against these 12 documents, most recently on October 22, 2026.