Notification of Alien StatusMunich accommodationYou must let your employer know whether you are a resident or anonresident alien so your employer can withhold the correct amount oftax from your wages. If you are a resident alien under the rules discussed in chapter 1Luxus-Hotels Chania,you should file Form 1078 with your employer. If you are a nonresidentalien under those rules, you do not have to file a form, but it wouldbe helpful if you told your employer that you are a nonresident alien. If you are a resident alien and you receive income other than wages(such as dividends and royalties) from sources within the UnitedStates, you should file Form 1078 with the withholding agent(generally, the payer of the income) so the agent will not withholdtax on the income at the 30% (or lower treaty) rate. If you receivethis type of income as a nonresident alien, it is usually subject towithholding at the 30% (or lower treaty) rate. |