Payroll & Employment TaxAnswered

Our payroll provider says nonresident alien employees need a special W-4 setup. Is that just a software quirk or an IRS rule?

S2
sahar_2c6esubscriber
October 28, 2025 1,671 views 1 answer
nonresident-alienw4notice-1392payrollwithholdingforeign-employee

I was initially tempted to treat this as payroll-software weirdness, but now I am seeing references to Notice 1392 and special W-4 instructions for nonresident alien employees. That makes it feel much more like an IRS rule than a platform preference.

Before we run the next payroll, I want to know whether that special W-4 treatment is genuinely required and whether ignoring it creates a real federal withholding problem even if the employee's gross wages and visa file are otherwise correct.

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