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IRS changes rules for withholding federal taxes from wages of nonresident alien employees (November 2005)

On November 14, 2005, the Internal Revenue Service issued Internal Revenue Bulletin number 2005-46, in which it announced new rules for determining the amount of income tax employers must withhold under section 3402 of the Internal Revenue Code from wages paid for services performed by nonresident alien employees within the United States. In this notice the IRS also announces new rules for use by nonresident alien employees in completing the Employee’s Withholding Allowance Certificate, Form W-4. The new rules apply to wages paid on or after January 1, 2006. Click here to view Internal Revenue Bulletin number 2005-46.