The final version of special income withholding instructions for nonresident aliens was released Jan. 16 by the Internal Revenue Service.
Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, said that nonresident aliens must follow special instructions when completing the Form W-4, Employee’s Withholding Certificate, which was updated for use starting in 2020. The notice, last issued in October 2018, retains some previous guidance, such as filing responsibilities and differences in withholding.
The two-page notice, unchanged from the draft released Jan. 13, modifies the instructions for Form W-4 to take into account restrictions on filing status and claiming ...
Learn more about Bloomberg Tax or Log In to keep reading:
See Breaking News in Context
From research to software to news, find what you need to stay ahead.
Already a subscriber?
Log in to keep reading or access research tools and resources.