Final 2020 Federal Income Tax Withholding Instructions Released

Long-awaited final instructions for federal income tax withholding in 2020, including expanded sections on alternative methods for employers, were released Dec. 24 by the Internal Revenue Service.

Publication 15-T, Federal Income Tax Withholding Methods, describes how to calculate withholding using the wage-bracket and percentage methods, and includes broader and updated tables. The publication includes five withholding worksheets and corresponding tables.

The publication discusses how to calculate the amount of federal income tax to withhold from the wages of nonresident aliens working in the U.S. for whom withholding is required. Nonresident alien students and business apprentices from India are not ...