Treasury Regulations (26 C.F.R.)
26 CFR § 31.3402(f)(6)-1
Withholding exemptions for nonresident alien individuals.
# (a) In general.
(1) A nonresident alien individual (other than a nonresident alien individual treated as a resident under section 6013(g) or (h)) subject to withholding under section 3402 is on any one day entitled to the number of withholding exemptions corresponding to the number of personal exemptions to which the nonresident alien is entitled on such day by reason of the application of section 873(b)(3) or section 876, whichever applies. Thus, a nonresident alien individual who is not a resident of Canada or Mexico and who is not a resident of Puerto Rico during the entire taxable year, is allowed only one withholding exemption.
(2) The withholding exemption in paragraph (a) of this section and section 3402(f)(6) is the deduction allowed to the nonresident alien individual under section 151.
# (b) Additional guidance.
A nonresident alien individual (other than a nonresident alien individual treated as a resident under section 6013(g) or (h)) subject to withholding must follow administrative guidance such as forms, instructions, publications, or other guidance prescribed by the Commissioner to determine the nonresident alien's withholding allowance.
# (c) Applicability date.
The provisions of this section apply on and after October 6, 2020. Taxpayers may choose to apply this section on or after January 1, 2020 and before October 6, 2020. For rules that apply before October 6, 2020, see 26 CFR part 31, revised as of April 1, 2020.
[T.D. 9924, 85 FR 63032, Oct. 6, 2020]
Source: view the official text
In this part (40 sections)
- 31.3401(a)(14)-1 · Group-term life insurance.
- 31.3401(a)(15)-1 · Moving expenses.
- 31.3401(a)(16)-1 · Tips.
- 31.3401(a)(17)-1 · Remuneration for services performed on a boat…
- 31.3401(a)(18)-1 · Payments or benefits under a qualified educational…
- 31.3401(a)(19)-1 · Reimbursements under a self-insured medical…
- 31.3401(b)-1 · Payroll period.
- 31.3401(c)-1 · Employee.
- 31.3401(d)-1 · Employer.
- 31.3401(f)-1 · Tips.
- 31.3402(a)-1 · Requirement of withholding.
- 31.3402(b)-1 · Percentage method of withholding.
- 31.3402(c)-1 · Wage bracket withholding.
- 31.3402(d)-1 · Failure to withhold.
- 31.3402(e)-1 · Included and excluded wages.
- 31.3402(f)(1)-1 · Withholding allowance.
- 31.3402(f)(2)-1 · Furnishing of withholding allowance certificates.
- 31.3402(f)(3)-1 · When withholding allowance certificate takes effect.
- 31.3402(f)(4)-1 · Effective period of a withholding allowance…
- 31.3402(f)(5)-1 · Form and contents of withholding allowance…
- 31.3402(f)(6)-1 · Withholding exemptions for nonresident alien…
- 31.3402(g)-1 · Supplemental wage payments.
- 31.3402(g)-2 · Wages paid for payroll period of more than one year.
- 31.3402(g)-3 · Wages paid through an agent, fiduciary, or other person…
- 31.3402(h)(1)-1 · Withholding on basis of average wages.
- 31.3402(h)(2)-1 · Withholding on basis of annualized wages.
- 31.3402(h)(3)-1 · Withholding on basis of cumulative wages.
- 31.3402(h)(4)-1 · Other methods.
- 31.3402(i)-1 · Increases in withholding.
- 31.3402(j)-1 · Remuneration other than in cash for service performed by…
- 31.3402(k)-1 · Special rule for tips.
- 31.3402(l)-1 · Determination and disclosure of marital or filing status.
- 31.3402(m)-1 · Additional withholding allowance.
- 31.3402(n)-1 · Employees incurring no income tax liability.
- 31.3402(o)-1 · Extension of withholding to supplemental unemployment…
- 31.3402(o)-2 · Extension of withholding to annuity payments if…
- 31.3402(o)-3 · Extension of withholding to sick pay.
- 31.3402(p)-1 · Voluntary withholding agreements.
- 31.3402(q)-1 · Extension of withholding to certain gambling winnings.
- 31.3402(r)-1 · Withholding on distributions of Indian gaming profits to…