Foreign Nationals


We cover specific foreign national assignment questions from corporate human resource, tax, and legal departments.

Tax Forms Needed by Foreign Nationals

Following are some special tax forms applicable to foreign nationals working in the United States.

Income Tax Forms

Form 1040NR, U.S. Nonresident Alien Income Tax Return

Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals

Form 1116, Foreign Tax Credit - Individual, Estate or Trust

Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Form 8840, Closer Connection Exception Statement for Aliens

Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition

Taxpayer Number

Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN)

Form W-7(SP), Solicitud de Numbero de Identificacaion Personal del Contribuyente del Servicio de Impuestos Internos

Form SS-5, Application for a Social Security Number

Form SS-4, Application for Employer Identification Number

Extensions

Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return



Withholding

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Withholding

Form 8233, Exemption from Withholding for Independent (and Certain Dependent) Personal Services of a Nonresident Alien

Departure

Form 1040C, U.S. Departing Alien Income Tax Return

Form 2063, U.S. Departing Alien Income Tax Statement