Guidance – How to Truncate a Tax ID Number on an Information Return
Notice 2009-93 creates a pilot program allowing filers of information returns to truncate an individual payee’s nine-digit identifying number on paper payee statements for calendar years 2009 and 2010 if the filers meet the requirements set forth in this notice.
Notice 2009-93 will be published in Internal Revenue Bulletin 2009-51 on December 21, 2009.
Guidance – Nonresident Alien Employees New Rules in Determining Income Tax Witholding
Notice 2009-91 provides guidance to employers paying wages to nonresident alien employees for services performed within the United States. The notice indicates that effective for wages paid on or after January 1, 2010, new rules will be used in determining the amount of income tax to be withheld from the wages of nonresident alien employees performing services within the United States. These new rules will be set forth in the new revision of Publication 15 (Circular E), Employer’s Tax Guide, and other IRS publications.
Notice 2009-91 will appear in IRB 2009-48, dated Nov. 30, 2009.
Stacie's Tax Stuff 