Are you а nonresident starting a new job or CPT/OPT in the U.S.?
If that’s the case, congratulations!
When you change jobs or start new employment in the U.S., there are important tax forms that you need to be aware of.
These forms ensure you don’t pay too much tax, and claim any tax treaty benefits you’re due.
In the U.S., you must fill out the forms correctly because otherwise, you may owe tax to the Internal Revenue Service (IRS) when you file your tax return, and then end up owing additional penalties or fines on top of this. Not fun!
The tax documents can be tricky to fill out, especially if you haven’t done it before. To make it easier for you, we prepared this guide.
Here, we will discuss all of the tax forms a nonresident should be aware of when starting a new job in the U.S. You will also learn what’s the easiest way to generate them online, fill them out properly, and also how to claim a U.S. tax refund online.
Now, let’s get down to business.
The most important tax forms a nonresident needs to fill out when starting a new job are – Forms W-4, 8233, and W-8BEN.
Form W-4
What is form W-4 and how do you fill it out?
Form W-4 is a tax document used by the IRS to inform employers about an employee’s tax situation in the U.S.
When you start a new job, you will be required to fill it out, so that the employer can deduct the appropriate amount of federal income tax from your paycheck.
There are special rules for Nonresident aliens
If you are a nonresident alien for tax purposes, you cannot fill out Form W-4 the same way a U.S. citizen does. The IRS requires you to follow specific modifications to ensure you aren’t hit with a massive tax bill later.
The key differences for nonresidents are:
- Filing status – even if you are married, you must generally check the “Single or Married filing separately” box;
- Step 3 (Dependents) – most nonresidents cannot claim dependents. Exceptions exist for residents of Canada, Mexico, South Korea, or students/business apprentices from India;
- Add “NRA” notation – you must write “Nonresident Alien” or “NRA” in the space below Step 4(c) to ensure your employer applies the correct withholding table;
- Standard deduction – Nonresidents generally cannot claim the standard deduction, which is why your withholding is calculated differently.
Don’t guess! Using the wrong instructions can lead to too little tax being taken out, resulting in a surprise bill and potential penalties when you file your tax return.
Fill out Form W-4 easily online with Sprintax Forms
The easiest way to navigate these rules is to use Sprintax Forms. Our software:
- Automatically determines your tax residency status.
- Checks if you are eligible for Tax Treaty benefits (which could lower your tax rate).
- Generates a pre-filled, IRS-compliant W-4 tailored to your specific situation.
Note* Many nonresidents in the U.S. may be exempt from FICA tax and if this is the case they must inform their payroll department. Learn how to determine if you are exempt from FICA here.
Form 8233
What is Form 8233?
In simple terms, form 8233 helps prevent double taxation by allowing eligible nonresidents to reduce or eliminate U.S. tax withheld from their earnings.
While Form W-4 tells your employer how much tax to withhold, Form 8233 is what tells them to withhold zero (or a reduced amount) based on a tax treaty. Nonresident aliens from countries with which the U.S. has a tax treaty can have some or all of their income exempt from Federal Income Tax withholding under the conditions of the tax treaty between their home country and the U.S.
Who needs to fill it out?
All nonresident aliens who seek a withholding exemption on compensation based on a tax treaty between the U.S. and their home country must complete Form 8233.
You should complete Form 8233 if you are a nonresident alien and you receive:
- Wages or salary from an employer (dependent personal services)
- Income as a contractor or freelancer (independent personal services)
- Compensatory scholarships (stipends paid in exchange for teaching or research) or fellowship income
So the individual must fill it out whether the exemption is claimed as an independent contractor or for services as an employee.
When do I file it?
Form 8233 should be filed immediately when you start a new job, before your first pay.
Where do I file it?
You do not mail this form to the IRS yourself.
- Complete the form – fill out your personal details and the specific treaty article you are claiming.
- Submit to your employer – give the signed form to your payroll or HR department.
- Your employer reviews the form – the “Withholding Agent” reviews it, signs it, and they mail it to the IRS.
- The IRS needs at least 10 days to review the form. If they don’t object, your employer can stop withholding tax from your pay.
How long is form 8233 valid?
Form 8233 is only valid for one tax year. You must resubmit a new form every year that you remain eligible for treaty benefits.
You must complete a new form 8233 for every employer, every tax year and for each type of income.
W-4 vs 8233 form – do I need both?
Yes. Even if you are 100% exempt from tax via a treaty, the IRS usually requires you to have a Form W-4 on file with your employer for record-keeping, alongside your Form 8233 for the actual exemption.
Fill out Form 8233 easily online with Sprintax Forms
Sprintax Forms automatically identifies the correct treaty article for your specific country and visa type, ensuring your Form 8233 is filled out perfectly the first time.
Prepare form 8233 with Sprintax
Form SS-5
In a nutshell, Form SS-5 is used to request a social security number (SSN).
Your Social Security number is crucial to getting a job, opening a bank account, getting medical treatment, and, certainly, receiving Social Security retirement benefits.
If you previously had a card but lost it, you’ll need a new one to prove your identity to your employer and others.
In any case, you’ll need to apply for a new one using the SS-5 form.
Fill out your SS-5 form easily online here
Form W-8BEN: claiming tax treaty benefits
What is Form W-8BEN?
If you are a nonresident alien and receive certain types of income from U.S. sources, you are generally subject to a flat 30% tax rate. However, if your home country has a tax treaty with the U.S., you may be eligible to reduce or even eliminate this tax.
Form W-8BEN is the document you use to certify your foreign status and officially claim those treaty benefits.
In order to avail of treaty relief, you must complete a form W-8BEN.
Who needs to fill out this form?
Unlike Form W-4 (which is for wages from a job), Form W-8BEN is typically required for “passive” income or specific grants. Foreign nationals must complete this form if they receive U.S. income from:
- Scholarships or fellowship grants (non-service based)
- Interest from U.S. bank accounts or investments
- Dividends from U.S. stocks
- Rents
- Premiums
- Royalties (for example from books, music, or patents)
- Prizes or Awards won in the U.S.
- Annuities
Important Note: A Form W-8BEN is generally valid for three successive calendar years. If your status changes (for example, you become a resident alien for tax purposes), you must notify your payer and file a different form.
Common mistakes to avoid:
- Using a U.S. Address – Your “Permanent Residence Address” on the form must be an address outside the U.S.
- Missing SSN/ITIN – To claim a treaty benefit, you generally must provide either a U.S. Taxpayer Identification Number (SSN/ITIN) or your Foreign Tax ID from your home country.
- Confusing it with W-8BEN-E – The “E” version is for entities (companies); individuals should always use the standard W-8BEN.
Generate your Form W-8BEN with Sprintax Forms
Don’t risk a 30% tax hit by filling out the form incorrectly. Sprintax Forms identifies the specific treaty articles applicable to your country and generates a ready-to-sign Form W-8BEN in minutes.
Form W-9
What is form W-9?
Form W-9 is used to provide your Taxpayer Identification Number (TIN) to a person or company that will be making payments to you.
Who should fill out a W-9?
Unlike the W-4, which is for employees, the W-9 is primarily for independent contractors, freelancers, and vendors. A typical example is when someone works as an independent contractor for a business.
When you start working as a freelancer or as a contractor for a company, you may be required to fill out a W-9 and send it to the company that will be paying you.
This form is necessary only for resident aliens or domestic businesses.
Note: If you are still a Nonresident alien, do not fill out a W-9. You should likely be using a W-8BEN or 8233 instead. Providing a W-9 when you are a nonresident can lead to incorrect tax reporting and issues with your visa status.
When is it needed?
You will typically be asked for a W-9 if:
- You are working as a freelancer or independent contractor.
- You are earning interest or dividends from a U.S. financial institution.
- You expect to earn $2,000 or more from a client during the calendar year (new threshold for 2026, increased from $600).
The company uses your W-9 to generate Form 1099-NEC at the end of the year, which reports your earnings to the IRS. Since no taxes are usually withheld from these payments, you are responsible for saving and paying your own taxes later.
Generate your Form W-9 easily with Sprintax Forms
Ensure you are classified correctly before you sign. Sprintax Forms helps you determine if you’ve transitioned from a Nonresident to a Resident alien so you can choose the right form with confidence.
Key Takeaway: which tax form do you need?
Are you a Nonresident starting a standard job?
You need Form W-4, plus Form 8233 if you want to claim treaty benefits.
Are you a Nonresident receiving a scholarship or bank interest?
You need Form W-8BEN.
Are you a Resident working as a freelancer?
You need Form W-9.
Don’t have a Social Security Number yet?
You need Form SS-5.
| Form | Purpose | Who is it for? | Key Benefit |
|---|---|---|---|
| W-4 | Informs employer of your tax situation for withholding. | All Employees (including Nonresident Aliens). | Ensures the correct federal tax is taken from your pay. |
| 8233 | Claims tax treaty benefits on wages/salary. | Nonresidents from treaty countries (Employees or Contractors). | Reduces or eliminates tax withholding on your earnings. |
| W-8BEN | Claims tax treaty benefits on passive income. | Nonresidents receiving scholarships, interest, or royalties. | Reduces the flat 30% tax rate on non-employment income. |
| W-9 | Provides Tax ID (TIN) to a payer. | Resident aliens & domestic businesses only. | Used to generate Form 1099-NEC for freelance/contract work. |
| SS-5 | Application for a Social Security Card. | Anyone who needs an SSN for work or identification. | Necessary to get a job and open a U.S. bank account. |
Remember: As a nonresident, the rules for these forms change depending on your visa type and home country. Sprintax Forms handles the logic for you, ensuring you select and complete the right document every time.
How does Sprintax Forms work?
1. Create your Sprintax account
Simply enter your name and email address
2. Tell us a little about yourself
Quickly fill out our user-friendly online questionnaire
3. Creating your tax profile
We will determine your residency status and tax treaty eligibility, as well as create the necessary tax forms, such as W-4, 8233, SS-5, W-8BEN (E), W-7, and W-9.
4. Download your completed forms
Download, print and sign the tax forms we‘ve completed for you and give them to your employer.
With Sprintax Forms, you can easily generate online the employment forms you need.
All you need to do is log in to your Sprintax account and answer some easy questions.
Our software will then automatically the correct forms required for your employment and ensure you do not pay any more tax than you need to.
Why choose Sprintax Forms?
- Automatic generation of pre-employment forms, such as the W-4, 8233, W-8BEN, W7, W9, and more.
- Pay the correct amount of tax – easily determine your tax residency status and ensure the right amount of tax is withheld from your salary
- Avail of your tax treaty benefits – our software will apply every tax treaty benefit you’re due
Got questions about your forms? Our live chat team is here to support you 24/7.
