The new 2010 Form W-4 has been released by the IRS and is located on their website at https://www.irs.gov/pub/irs-pdf/fw4.pdf Howe.ver, note the change in verbiage this year on the Form W-4 instructions under the section referring to Nonresident Aliens. They are to use Notice 1392, Supplemental Form W-4 instructions for Nonresident Aliens to assist them in completing the form. The Notice 1392 can be found on the IRS website at: https://www.irs.gov/pub/irs-pdf/n1392.pdf.
Below are some of the items outlined in the Notice 1392:
- Nonresident Aliens cannot claim the standard deduction
- Do not qualify for Making Work Pay credit
- An additional amount is to be withheld from their check – See publication 15 for the correct amount
- Note any exceptions
- Must have a SSN number or have applied for one.
- Must check the single box on line 3