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Most participants are considered Non-Resident Aliens (NRA) for U.S. tax purposes. Please follow the guidance provided by the IRS:

• IRS Publication:  Withholding from Employees’ Wages (Non-Resident Employees)

• IRS Notice 1392: Supplemental Form W-4 Instructions for Non-Resident Aliens

 

How to Complete the Form W-4

• Step 1: Complete all fields.

  • In Step 1(c), check “Single or Married filing separately” regardless of your actual marital status.

• Steps 2 and 3: Do not complete.

• Step 4(c): Enter “NRA” in the extra withholding field.

• Step 5: Sign and date the form.

  • Leave all remaining sections blank.

For additional information regarding special Form W-4 instructions for non-resident alien employees, including exceptions, please refer to Notice 1392, available for download on the IRS website.

 

Important Note:
These instructions do not apply to:

• Married individuals from Canada or Mexico, or

• Students and business apprentices from India.

Please consult Publication 519 for further guidance if you fall into one of these categories.

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Social Security Administration Information on Hiring Foreign Employees  

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Employee Has Applied for an SSN but Has Not Yet Received It

An E-Verify case cannot be created without a Social Security number (SSN). If a newly hired employee has applied for, but has not yet received, their SSN:

• Attach an explanation to the employee’s Form I-9 and set it aside.

• Create the E-Verify case as soon as the SSN is available.

• If you are unable to create a case by the third business day after the employee’s first day of employment, select “Awaiting Social Security number” when prompted in E-Verify.

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DHS Tentative Nonconfirmation (TNC)

A DHS Tentative Nonconfirmation (TNC) occurs when information entered into E-Verify does not initially match U.S. Department of Homeland Security (DHS) records. A TNC does not mean the employee is unauthorized to work in the United States.

 

A DHS TNC may occur due to:

• Incorrect entry of the employee’s name, A-number, I-94 number, or passport number

• Inability to verify passport, passport card, driver’s license, or state ID

• DHS records not yet updated

• Changes in immigration or citizenship status

• Errors within DHS records

• Data entry errors by the employer

 

Both the employer and employee have responsibilities when E-Verify returns a "DHS TNC" case result.  Please refer to the E-Verify site on how to process. 

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Participants must obtain a copy of their I-94 record when applying for important documents such as a Social Security number or other U.S. identification. Paper I-94s are no longer issued.

 

To retrieve your I-94:

• Visit the I-94 Official Website

• Select “Get Most Recent I-94”

• Print and save this document with your important records

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If Your I-94 Record Is “Not Found"  If your I-94 cannot be located, it may be due to formatting differences in the CBP system. Try the following:

• Enter your name exactly as shown in your passport, visa, or Form DS-160

• Enter your first and middle name together in the first name field

• Use your visa foil number instead of your passport number

• Reverse the order of your names

• Contact AJ1 so we can attempt retrieval using SEVIS data

• Call or visit a CBP Deferred Inspection Office

 

If the issue persists or the I-94 contains errors, contact or visit a CBP Deferred Inspection Office. Some offices can resolve issues by phone, while others may require an in-person visit. A list of offices is available on the CBP website under  Deferred Inspection Sites..

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