Are nonresident alien students with F-1 or J-1 visas and employed by a U.S. company required to have federal income taxes withheld from their paychecks?
An employer may be required to withhold federal income taxes from the paycheck. Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens, unless specifically excluded from the term "wages" by law, or exempt from tax by treaty.
