{"id":5095,"date":"2011-03-01T13:29:14","date_gmt":"2011-03-01T18:29:14","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=5095"},"modified":"2011-03-01T16:28:49","modified_gmt":"2011-03-01T21:28:49","slug":"irs-announces-revision-to-withholding-on-nonresident-alien-employees","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2011\/03\/irs-announces-revision-to-withholding-on-nonresident-alien-employees\/","title":{"rendered":"IRS Announces Revision To Withholding on Nonresident Alien Employees"},"content":{"rendered":"<div class=\"img alignright size-medium wp-image-5097\" style=\"width:297px;\">\r\n\t<a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/Female-Lab-Worker.jpg\"><img src=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/Female-Lab-Worker-297x300.jpg\" alt=\"IRS Announces Revision To Withholding on Nonresident Alien Employees\" width=\"297\" height=\"300\" \/><\/a>\r\n\t<div>IRS Announces Revision To Withholding on Nonresident Alien Employees<\/div>\r\n<\/div>In <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/n-11-12.pdf\" target=\"_blank\">Notice 2011-12, <em>Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States<\/em><\/a> the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">Internal Revenue Service (IRS)<\/a> announced that <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/11\/n-09-91.pdf\" target=\"_blank\">Notice 2009-91<\/a> will not apply to wages paid after December 31, 2010.<\/p>\n<p><strong>Notice 2009-91 Modified Withholding Procedures for 2010<\/strong><\/p>\n<p>In <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/11\/n-09-91.pdf\" target=\"_blank\">Notice 2009-91, <em>Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States<\/em><\/a>, the\u00a0<a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> modified the procedures for calculating the amount of federal income tax to be withheld from wages paid to nonresident aliens starting on January 1, 2010. Since nonresident aliens were not eligible for the Making Work Pay Tax Credit, the withholding procedures were modified to reflect this difference.<\/p>\n<p><strong>Making Work Pay Credit Unavailable in 2011<\/strong><\/p>\n<p>Since the \u201cMaking Work Pay Credit does not apply to taxable years beginning after December 31, 2010\u2026the withholding tables for wages paid on or after January 1, 2011 will not reflect the Making Work Pay Credit, and <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/11\/n-09-91.pdf\" target=\"_blank\">Notice 2009-91<\/a> will not apply in determining the withholding on nonresident aliens.\u201d<\/p>\n<p><strong>Withholding Rules for Nonresident Aliens for 2011<\/strong><\/p>\n<p>According to the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a>:<\/p>\n<p style=\"padding-left: 30px;\">For wages paid on or after January 1, 2011, employers must determine the amount of income tax to withhold from wages paid to nonresident alien employees for services performed within the United States, using the procedure explained in Notice 2005-76, 2005-2 C.B. 947, together with the tables in the revisions of <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/12\/p15.pdf\" target=\"_blank\">Publication 15 (Circular E), Employer\u2019s Tax Guide<\/a>, and <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/12\/notice_1036.pdf\" target=\"_blank\">Notice 1036<\/a> that are in effect when the wages are paid. This procedure is explained in <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/12\/p15.pdf\" target=\"_blank\">Publication 15<\/a> and <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2010\/12\/notice_1036.pdf\" target=\"_blank\">Notice 1036<\/a>.<\/p>\n<p><strong>Contact Vision Payroll for Further Information<\/strong><\/p>\n<p>Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any questions on <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/02\/n-11-12.pdf\" target=\"_blank\">Notice 2011-12<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Announces Revision To Withholding on Nonresident Alien Employees In Notice 2011-12, Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States the Internal Revenue Service (IRS) announced that Notice 2009-91 will not apply to wages paid after December 31, 2010. Notice 2009-91 Modified Withholding Procedures for 2010 In Notice 2009-91, Withholding [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[652,321,796,1095,797,1094,1479,646],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5095"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=5095"}],"version-history":[{"count":6,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5095\/revisions"}],"predecessor-version":[{"id":5122,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5095\/revisions\/5122"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=5095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=5095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=5095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}