In general, if you pay wages to nonresident aliens, you must withhold income tax (unless exempted by regulations), social security and Medicare taxes as you would for a U. S. citizen. However, income tax withholding from the wages of nonresident aliens is subject to special rules. Please see the instructions for completing the  W-4 Form for NRA in SAPPHIRE.

Note: Nonresident alien students from India are not subject to the additional income tax withholding requirement.