Arizona residents who are working outside of Arizona may request their employer withhold Arizona income taxes from their wages for work done outside of Arizona. Who is require to withhold?• Withholding Agent. An entry is required. In most cases, the University is required to withhold federal taxes from payments made to or on behalf of foreign nationals in NRA status. How do I fill out the Notice of Claim form? You may file the "protected address" form with your "Register Foreign Order" format the Clerk of Court filing counter. NON-RESIDENT ALIENS: Submit a Non-U. After you complete the form(s), don't forget you need to mail the completed form(s) to the IRS and the State of Arizona Department of Revenue. This Staff Policy Manual ("SPM") contains employee policies ("policies") of the Maricopa.