Does a nonresident alien have to pay income taxes and FICA?

Author: Ryan F. Donovan

Yes. If a nonresident alien receives income from sources within the United States, then normal tax withholding must occur. This is true of both resident and nonresident aliens. Per Publication 515 and +I.R.C. § 873, a nonresident alien must claim "single" on his or her W-4 with no more than one exemption. State and local tax jurisdictions typically require withholding as well if wages are earned within their state.