Pub 15-T · Notice 1392 · 2026 paychecks
Why Your Paycheck Withholds More
A nonresident's employer adds an amount to each paycheck before it works out income tax withholding. See yours for 2026, and the W-4 lines that are different for a nonresident alien.
Example: paid every two weeks
$619.20 is added to each paycheck
+$619.20Only to work out income tax withholding. Because most nonresidents cannot take the standard deduction, your employer adds this to your wages before it figures the income tax to withhold: $16,100.00 a year, the 2026 standard deduction.
It is not wages. It is not on your Form W-2, it does not change the tax you actually owe, and it does not touch Social Security or Medicare. It is why a nonresident's withholding looks high, and why many get a refund.
Your Form W-4, the nonresident way
- Step 1(c). Check "Single or Married filing separately", whatever your marital status.☑
- Step 3. Leave blank, unless you are from Canada, Mexico or South Korea, or a student or business apprentice from India: only they may be able to claim the child tax credit or the credit for other dependents.Blank
- Below Step 4(c). Write "Nonresident Alien" or "NRA". Any extra you want withheld goes in Step 4(c).NRA
- Exempt. Do not claim exemption from withholding, even if you meet the W-4's conditions.No
Pay exempt under a tax treaty goes on Form 8233, not Form W-4; you still give a W-4 for any pay the treaty does not cover. Notice 1392 says nonresident aliens should not use the IRS Tax Withholding Estimator.
For 2026 paychecks, from Pub 15-T (2026) and Notice 1392 (Rev. January 2020); a January 2027 revision of the notice is in draft. This shows the amount added, not the tax withheld, which depends on your employer's method. This is information, not tax advice. Checked against IRS sources on . How we research.
What is the nonresident alien withholding adjustment?
An amount the employer adds to a nonresident's wages solely to work out income tax withholding, because most nonresidents cannot take the standard deduction. For 2026 it is $16,100.00 a year under Pub 15-T Table 2.
Table 2 applies if you gave the employer a Form W-4 from 2020 or later, or were first paid in 2020 or later: weekly $309.60, every two weeks $619.20, twice a month $670.80, monthly $1,341.70. Table 1, for employees first paid before 2020 with no newer W-4, adds $226.90 a week or $11,800.00 a year.
Does it change the tax you owe?
The amount is not in any box of your W-2 and does not raise the tax you owe, or your Social Security or Medicare tax. Withholding more than you owe comes back as a refund when you file Form 1040-NR. The full W-4 guide for nonresidents.
Sources
- Publication 15-T (2026), Nonresident alien employees, Tables 1 and 2
- Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- Instructions for Form 8233
01Why is so much tax withheld from my paycheck?
Because most nonresidents cannot take the standard deduction, employers add an extra amount to their wages before working out income tax withholding. For 2026 that is $619.20 on a paycheck every two weeks, or $16,100.00 a year. The amount is not wages, is not on your W-2 and does not change the tax you actually owe, which is why many nonresidents get a refund.
02How do nonresident aliens fill in Form W-4?
Under Notice 1392: check "Single or Married filing separately" in Step 1(c) whatever your marital status, and write "Nonresident Alien" or "NRA" below Step 4(c). Do not claim exemption from withholding, even if you meet the conditions in the W-4 instructions. Any extra withholding you want goes in Step 4(c).
03Can I claim dependents in Step 3?
Generally not. Nonresidents from Canada, Mexico or South Korea, and students and business apprentices from India, may be able to claim the child tax credit or the credit for other dependents.
04Are students from India different?
Yes. Nonresident alien students and business apprentices from India eligible for Article 21(2) of the treaty are not subject to the extra amount, because they may be able to claim the standard deduction.
05How do I stop withholding on pay a tax treaty exempts?
Give your employer Form 8233 for the exempt part, not Form W-4. Form 8233 must show a US taxpayer identification number, in most cases an SSN. Pay above the treaty's limit still needs a W-4, and Form 8233 does nothing for Social Security and Medicare.
06Can I use the IRS Tax Withholding Estimator?
Notice 1392 says nonresident aliens should not use it.
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For F-1, J-1, M-1 and Q students, F1TaxReturn prepares Form 1040-NR from your W-2, which is how tax withheld beyond what you owe is claimed back. The federal return is free, once the final 2026 forms are published. It does not yet take Form 1042-S.