Publication 519 |
2000 Tax Year |
Notification of Alien Status
You must let your employer know whether you are a resident or a
nonresident alien so your employer can withhold the correct amount of
tax from your wages.
If you are a resident alien under the rules discussed in chapter 1,
you may file Form W-9 or a similar statement with your employer.
If you are a nonresident alien under those rules, you must furnish to
your employer Form 8233 or Form W-8BEN, establishing that your
compensation is exempt from withholding, or Form W-4,
establishing that your compensation is subject to graduated
withholding at the same rates as resident aliens or U.S. citizens.
If you are a resident alien and you receive income other than wages
(such as dividends and royalties) from sources within the United
States, you may file Form W-9 or similar statement with the
withholding agent (generally, the payer of the income) so the agent
will not withhold tax on the income at the 30% (or lower treaty) rate.
If you receive this type of income as a nonresident alien, it is
usually subject to withholding at the 30% (or lower treaty) rate.
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