Internal Revenue Bulletin: 2005-46 |
November 14, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2005-76
- I. PURPOSE
- II. BACKGROUND
- III. WITHHOLDING RULES THAT WILL BE EFFECTIVE FOR WAGES PAID TO NONRESIDENT
ALIEN EMPLOYEES ON OR AFTER JANUARY 1, 2006
- A. Nonresident Alien Employees Completing Form W-4
- B. Employer Calculation of Withholding on Wages of Nonresident Alien Employees
- C. Example Comparing 2005 Withholding Rules with 2006 Withholding Rules
- D. What Employers and Employees Should Do to Implement the New Withholding Requirements
- E. Students and Business Apprentices from India
- F. Effect on Supplemental Wage Payments that the Employer is Subjecting to a Flat Rate of Withholding
- G. Effect on the Federal Insurance Contributions Act (FICA) and Federal Unemployment Tax Act (FUTA)
- H. Effect on Nonresident Alien Individuals Who Have No Wages subject to Federal Income Tax Withholding under Section 3402
- IV. EFFECTIVE DATE
- V. DRAFTING INFORMATION
- Notice 2005-77
- Notice 2005-78
- Notice 2005-79
- Notice 2005-80
- Section 1. PURPOSE
- Section 2. LUST
- Section 3. TREATMENT OF KEROSENE FOR USE IN AVIATION
- Section 4. TAXABLE FUEL; CLAIMS BY CREDIT CARD ISSUERS
- Section 5. DIESEL-WATER FUEL EMULSIONS
- Section 6. DIESEL FUEL AND KEROSENE; DYE INJECTION
- Section 7. EFFECT ON OTHER DOCUMENTS
- Section 8. PAPERWORK REDUCTION ACT
- Section 9. DRAFTING INFORMATION
- Notice 2005-84
- Notice 2005-85
- Notice 2005-76
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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