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.
Guidance – Taxpayers May Rely on Manufacturer’s Certification Qualified Plug-in Electric Vehicle
Notice 2009-89 sets forth a process that allows manufacturers to certify to the Internal Revenue Service that a particular vehicle meets the requirements of § 30D of the Internal Revenue Code. Taxpayers purchasing such vehicles can rely on the domestic manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification that both a particular make, model, and model year of vehicle qualifies as a plug-in electric drive motor vehicle under § 30D, and the amount of the credit allowable with respect to the vehicle. The notice also defines when the amended § 30D is effective.
Notice 2009-89 will appear in IRB 2009-48, dated November 30, 2009.
