With regard to wages, the Internal Revenue Service places restrictions on nonresident aliens' federal tax withholding filing, limiting the number of allowable exemptions, and prohibits claiming the standard deduction, as stated in IRS Publication 15, Circular E, Employer's Tax Guide (pdf).
In addition, IRS Publication 15-T, New Wage Withholding and Advance Earned Income Credit Payment Tables, published March 2, 2009, increased the original amounts to coincide with the American Recovery and Reinvestment Act of 2009.
If you have any questions regarding Nonresident Alien Tax issues, contact our Immigration & Nonresident Alien Tax Specialist.
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