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Exemption of certain nonresident aliens

Notwithstanding the provisions of paragraph (1), a nonresident alien individual (other than an individual described in section 3401(a)(6)(A) or (B) 1 1 See References in Text note below. ) shall be entitled to only one withholding exemption.

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Rules

change_status_new_certificate_due_days

Parameter

source: 26 USC 3402(f)(2)(B)

- name: change_status_new_certificate_due_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: within 10 days thereafter
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

replacement_certificate_default_wait_days

Parameter

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

nonresident_alien_withholding_exemption_limit

Parameter

source: 26 USC 3402(f)(6)

- name: nonresident_alien_withholding_exemption_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall be entitled to only one withholding exemption
  versions:
    - effective_from: '0001-01-01'
      formula: '1'

commencement_certificate_requirement_satisfied

Derived

source: 26 USC 3402(f)(2)(A)

- name: commencement_certificate_requirement_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: On or before the date of the commencement of employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: furnish the employer with a signed withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: which shall in no event exceed the amount to which the employee is entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        employee_commences_employment_with_employer
        and signed_withholding_allowance_certificate_furnished_on_or_before_commencement
        and certificate_relates_to_withholding_allowance_claimed_by_employee
        and withholding_allowance_claimed_on_certificate_does_not_exceed_employee_entitlement

excess_allowance_new_certificate_violation

Derived

source: 26 USC 3402(f)(2)(B)

- name: excess_allowance_new_certificate_violation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              employee’s withholding allowance is in excess of the withholding allowance to which
              the employee would be entitled
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall within 10 days thereafter furnish the employer with a new withholding allowance
              certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_exceeds_true_and_accurate_certificate_entitlement_on_day
        and not new_withholding_allowance_certificate_furnished_within_change_status_due_days

increased_allowance_new_certificate_permitted

Derived

source: 26 USC 3402(f)(2)(B)

- name: increased_allowance_new_certificate_permitted
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: employee’s withholding allowance is greater than the withholding allowance claimed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: may furnish the employer with a new withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the amount to which the employee is entitled on such
              day
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_entitlement_greater_than_allowance_claimed

        and new_certificate_relates_to_allowance_to_which_employee_is_entitled

        and
        withholding_allowance_claimed_on_new_certificate_does_not_exceed_employee_entitlement_on_day

next_taxable_year_certificate_required

Derived

source: 26 USC 3402(f)(2)(C)

- name: next_taxable_year_certificate_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              withholding allowance to which the employee will be, or may reasonably be expected to
              be, entitled at the beginning of the employee’s next taxable year
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall ... furnish the employer with a withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the withholding allowance to which the employee will
              be, or may reasonably be expected to be, so entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        next_taxable_year_expected_withholding_allowance_differs_from_current_day_entitlement
        and secretary_regulations_prescribe_certificate_for_case_and_time
        and next_year_certificate_claim_does_not_exceed_expected_next_year_entitlement

first_certificate_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(A)

- name: first_certificate_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: no previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall take effect as of the beginning of the first payroll period ending ... on or
              after the date
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and no_previous_withholding_allowance_certificate_in_effect

        and
        payment_is_in_first_payroll_period_ending_on_or_after_certificate_furnished_or_first_wage_payment_without_payroll_period_on_or_after_certificate_furnished

replacement_certificate_default_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: a previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and previous_withholding_allowance_certificate_in_effect

        and not certificate_furnished_pursuant_to_next_taxable_year_change_rule

        and
        payment_is_in_first_payroll_period_ending_on_or_after_default_wait_day_or_first_wage_payment_without_payroll_period_on_or_after_default_wait_day

replacement_certificate_employer_election_earlier_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(ii)

- name: replacement_certificate_employer_election_earlier_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: At the election of the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              any payment of wages made on or after the day on which the certificate is so furnished
              and before the 30th day
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_furnished_to_employer
        and previous_withholding_allowance_certificate_in_effect
        and employer_elects_earlier_effective_date_for_replacement_certificate
        and payment_of_wages_made_on_or_after_certificate_furnished_and_before_default_wait_day

next_year_certificate_not_effective_for_current_year_payment

Derived

source: 26 USC 3402(f)(3)(B)(iii)

- name: next_year_certificate_not_effective_for_current_year_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not take effect, and may not be made effective, with respect to any payment of
              wages made in the calendar year in which the certificate is furnished
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_furnished_pursuant_to_next_taxable_year_change_rule
        and payment_of_wages_made_in_calendar_year_in_which_certificate_is_furnished

certificate_continues_in_effect

Derived

source: 26 USC 3402(f)(4)

- name: certificate_continues_in_effect
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall continue in effect with respect to the employer until another such certificate
              takes effect
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_has_taken_effect_with_respect_to_employer
        and not another_withholding_allowance_certificate_has_taken_effect_with_respect_to_employer

duplicate_allowance_claim_with_other_employer_disallowed

Derived

source: 26 USC 3402(f)(7)

- name: duplicate_allowance_claim_with_other_employer_disallowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: If a withholding allowance certificate is in effect with respect to one employer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not be entitled under a certificate in effect with any other employer to any
              withholding allowance which he has claimed under such first certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_in_effect_with_one_employer
        and withholding_allowance_certificate_in_effect_with_other_employer
        and allowance_under_other_employer_certificate_was_claimed_under_first_certificate

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3401 (a)(6)(A)inferredUS Federal › Statutes › Title 26 › § 3401 › (a)(6)(A)

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us/statute/26/3402/f/6 — Exemption of certain nonresident aliens · Axiom

Exemption of certain nonresident aliens

Official source

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statutes/26/3402/f.yaml

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Rules

change_status_new_certificate_due_days

Parameter

source: 26 USC 3402(f)(2)(B)

- name: change_status_new_certificate_due_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: within 10 days thereafter
  versions:
    - effective_from: '0001-01-01'
      formula: '10'

replacement_certificate_default_wait_days

Parameter

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_wait_days
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: '30'

nonresident_alien_withholding_exemption_limit

Parameter

source: 26 USC 3402(f)(6)

- name: nonresident_alien_withholding_exemption_limit
  kind: parameter
  dtype: Count
  source: 26 USC 3402(f)(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall be entitled to only one withholding exemption
  versions:
    - effective_from: '0001-01-01'
      formula: '1'

commencement_certificate_requirement_satisfied

Derived

source: 26 USC 3402(f)(2)(A)

- name: commencement_certificate_requirement_satisfied
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: On or before the date of the commencement of employment
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: furnish the employer with a signed withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: which shall in no event exceed the amount to which the employee is entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        employee_commences_employment_with_employer
        and signed_withholding_allowance_certificate_furnished_on_or_before_commencement
        and certificate_relates_to_withholding_allowance_claimed_by_employee
        and withholding_allowance_claimed_on_certificate_does_not_exceed_employee_entitlement

excess_allowance_new_certificate_violation

Derived

source: 26 USC 3402(f)(2)(B)

- name: excess_allowance_new_certificate_violation
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              employee’s withholding allowance is in excess of the withholding allowance to which
              the employee would be entitled
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall within 10 days thereafter furnish the employer with a new withholding allowance
              certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_exceeds_true_and_accurate_certificate_entitlement_on_day
        and not new_withholding_allowance_certificate_furnished_within_change_status_due_days

increased_allowance_new_certificate_permitted

Derived

source: 26 USC 3402(f)(2)(B)

- name: increased_allowance_new_certificate_permitted
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: employee’s withholding allowance is greater than the withholding allowance claimed
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: may furnish the employer with a new withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the amount to which the employee is entitled on such
              day
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_entitlement_greater_than_allowance_claimed

        and new_certificate_relates_to_allowance_to_which_employee_is_entitled

        and
        withholding_allowance_claimed_on_new_certificate_does_not_exceed_employee_entitlement_on_day

next_taxable_year_certificate_required

Derived

source: 26 USC 3402(f)(2)(C)

- name: next_taxable_year_certificate_required
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(2)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              withholding allowance to which the employee will be, or may reasonably be expected to
              be, entitled at the beginning of the employee’s next taxable year
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: shall ... furnish the employer with a withholding allowance certificate
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              which shall in no event exceed the withholding allowance to which the employee will
              be, or may reasonably be expected to be, so entitled
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        next_taxable_year_expected_withholding_allowance_differs_from_current_day_entitlement
        and secretary_regulations_prescribe_certificate_for_case_and_time
        and next_year_certificate_claim_does_not_exceed_expected_next_year_entitlement

first_certificate_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(A)

- name: first_certificate_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: no previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall take effect as of the beginning of the first payroll period ending ... on or
              after the date
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and no_previous_withholding_allowance_certificate_in_effect

        and
        payment_is_in_first_payroll_period_ending_on_or_after_certificate_furnished_or_first_wage_payment_without_payroll_period_on_or_after_certificate_furnished

replacement_certificate_default_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(i)

- name: replacement_certificate_default_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: a previous such certificate is in effect
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: on or after the 30th day after the day on which such certificate is so furnished
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        withholding_allowance_certificate_furnished_to_employer

        and previous_withholding_allowance_certificate_in_effect

        and not certificate_furnished_pursuant_to_next_taxable_year_change_rule

        and
        payment_is_in_first_payroll_period_ending_on_or_after_default_wait_day_or_first_wage_payment_without_payroll_period_on_or_after_default_wait_day

replacement_certificate_employer_election_earlier_effective_for_payment

Derived

source: 26 USC 3402(f)(3)(B)(ii)

- name: replacement_certificate_employer_election_earlier_effective_for_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: At the election of the employer
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              any payment of wages made on or after the day on which the certificate is so furnished
              and before the 30th day
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_furnished_to_employer
        and previous_withholding_allowance_certificate_in_effect
        and employer_elects_earlier_effective_date_for_replacement_certificate
        and payment_of_wages_made_on_or_after_certificate_furnished_and_before_default_wait_day

next_year_certificate_not_effective_for_current_year_payment

Derived

source: 26 USC 3402(f)(3)(B)(iii)

- name: next_year_certificate_not_effective_for_current_year_payment
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(3)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not take effect, and may not be made effective, with respect to any payment of
              wages made in the calendar year in which the certificate is furnished
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        certificate_furnished_pursuant_to_next_taxable_year_change_rule
        and payment_of_wages_made_in_calendar_year_in_which_certificate_is_furnished

certificate_continues_in_effect

Derived

source: 26 USC 3402(f)(4)

- name: certificate_continues_in_effect
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(4)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall continue in effect with respect to the employer until another such certificate
              takes effect
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_has_taken_effect_with_respect_to_employer
        and not another_withholding_allowance_certificate_has_taken_effect_with_respect_to_employer

duplicate_allowance_claim_with_other_employer_disallowed

Derived

source: 26 USC 3402(f)(7)

- name: duplicate_allowance_claim_with_other_employer_disallowed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Day
  source: 26 USC 3402(f)(7)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: If a withholding allowance certificate is in effect with respect to one employer
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3402
            excerpt: >-
              shall not be entitled under a certificate in effect with any other employer to any
              withholding allowance which he has claimed under such first certificate
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        withholding_allowance_certificate_in_effect_with_one_employer
        and withholding_allowance_certificate_in_effect_with_other_employer
        and allowance_under_other_employer_certificate_was_claimed_under_first_certificate

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3401 (a)(6)(A)inferredUS Federal › Statutes › Title 26 › § 3401 › (a)(6)(A)