Updated instructions for completing a federal income withholding form for nonresident aliens were released Oct. 26 by the IRS.
The agency, in Notice 1392, “Supplemental Form W-4 Instructions for Nonresident Aliens,” said nonresident aliens must follow special instructions when
completing Form W-4, Employee’s Withholding Allowance Certificate. The notice, last issued in 2013, retains the prior guidance and adds information about eligibility to claim an additional allowance for the child-care credit and the credit for other dependents.
The dependent credit is new and applies to dependents who do not qualify for the child tax credit.
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