Nonresident Withholding Articles

Refund of Over-Withheld US Tax: A Nonresident Filing Guide

If too much US federal income tax was withheld from you as a nonresident individual, first ask the payer to review the payment and correct any eligible withholding or reporting error. If the payer cannot repay it, the usual individual income-tax refund route is Form 1040-NR for the affected year, with proof of withholding and the facts supporting a lower liability. If you already filed that return, an amendment may be needed. Erroneously withheld Social Security and Medicare taxes follow a separate correction/claim process. Eligible excess Social Security withheld across multiple employers can instead be credited on the individual return under Schedule 3 instructions.