N-4: Securities and Exchange Commission (SEC)

What is a Form N-4?

Form N-4 is a U.S. tax form used by employers and plan administrators to report contributions made to employee retirement accounts. It is also used to report any distributions from the employee retirement accounts.

Who is Eligible for Form N-4?

Form N-4 is a federal form used by U.S. citizens or resident aliens (green card holders) who are employed by an employer in the United States to claim a tax credit for their foreign earned income. To be eligible for the foreign earned income exclusion, the person must meet certain criteria. This includes having a foreign residence in a foreign country or countries, having a tax home in a foreign country or countries, and having been physically present in the foreign country or countries for at least 330 days during any 12 consecutive months. Additionally, in order to qualify for the foreign earned income exclusion, the individual must not have been considered a “bona fide resident” of a foreign country for more than one year during the past three years.

What is the Latest Form N-4 Edition?

The latest version of Form N-4 is the March 2020 edition.

What are the Required Documents for Form N-4?

The required documents for Form N-4 vary depending on the particular purpose of the filing. Generally, the documents required are:

• A copy of your Social Security card or a valid U.S. passport
• Proof of your identity and age, such as a driver’s license or birth certificate
• Documentation to verify your current address, such as utility bills, bank statements, or other official correspondence
• Proof of employment status, including a job offer letter, wage stubs, or other evidence of current or planned employment
• Your most recent tax return
• Any applicable court orders or other legal documentation related to the filing
• Any applicable supporting documentation related to the filing

How to Submit Form N-4?

If you are a person other than the employer, such as a third party or an employee, you can submit Form N-4 by mail to the Canada Revenue Agency.

When completing Form N-4, you must enter the employer’s business number, if known, and the name and address of the employer. You should also include a copy of the employee’s T4 or T4A slip and any other supporting documentation requested on Form N-4.

Mail the form to:

Canada Revenue Agency
Employment Contributions Program
Ottawa ON K1A 0L5

What are the Filing Tips for Form N-4?

1. File your form N-4 as early as possible: The earlier you file your form N-4, the sooner you can access your money.

2. Ensure all information is accurate and up to date: Make sure all information provided on the form is accurate and up to date. This includes the name, address, Social Security number, and other relevant information.

3. Provide documents with your form: Certain documents must be submitted with your form N-4, such as pay stubs, W-2s, or other financial documents. Make sure you provide all the necessary documents.

4. Use direct deposit: When filing Form N-4, you can choose to have your money directly deposited into your bank account. This is usually faster than waiting for a check in the mail.

5. Keep copies of all documents: After filing your Form N-4, keep copies of all documents for future reference in case there are any issues or questions about your filing status.

Are There Special Instructions for Form N-4?

No, there are no special instructions for Form N-4 written by a person not employed by the U.S. Internal Revenue Service. The instructions for Form N-4 can be found on the IRS website.

What is the Form N-4 Fee?

The Form N-4 Fee is a fee charged by the Federal Election Commission (FEC) for filing Form N-4, which is an application for press credentials from the FEC. It must be filed by a person who wishes to be accredited as a journalist for the purpose of covering federal election campaigns. The fee for filing Form N-4 is $50.

Can I Apply for Form N-4 Fee Waiver or Reduction?

Yes, you can apply for a fee waiver or reduction for Form N-4. The United States Citizenship and Immigration Services (USCIS) offers fee waivers or reductions for certain forms and services. If you meet the eligibility requirements, you may be able to apply for a fee waiver or reduction. You must complete and submit USCIS Form I-912, Request for Fee Waiver, or Form I-942, Request for Reduced Fee, along with the form or service that you are filing.

What is the Form N-4 Processing Time?

The Form N-4 processing time is typically about two weeks, but it can vary depending on the individual case. It is recommended that you contact the agency that you are submitting the form to in order to get an accurate estimate of processing time.

Form N-4 Frequently Asked Questions

Q: What is Form N-4?

A: Form N-4 is a form used to report wages and withholdings for nonresident aliens employed in the United States. It is filed with the Internal Revenue Service (IRS) to report the wages paid to a nonresident alien employee, as well as any taxes withheld from the employee’s pay.

Q: Who needs to file Form N-4?

A: Employers of nonresident aliens who are employed in the United States must file Form N-4. This includes both U.S. employers and foreign employers with employees who are working in the U.S.

Q: How does an employer file Form N-4?

A: Form N-4 must be filed electronically via the IRS e-file system. The employer must use Form W-2 or other appropriate filing method to report wages and withholdings for the nonresident alien employee during the tax year.

Q: What information is required on Form N-4?

A: The employer must provide the following information on Form N-4: the name, address, and tax identification number of the employer; the name, address, and tax identification number of the nonresident alien employee; wages paid; taxes withheld; and other information as required by the IRS.

Q: When is Form N-4 due?

A: Form N-4 must be filed by the last day of February following the end of the tax year in which wages were paid to the nonresident alien employee. For example, if wages were paid during calendar year 2020, then Form N-4 would be due on February 28, 2021.