There is no need to change alien tax withholding status unless the incoming information
indicates a possible change in Nonresident Alien Tax withholding status. Examples
of information that changes Nonresident Alien Tax withholding status include:
-
•
Acquisition or loss of U.S. citizenship;
-
•
Acquisition or loss of lawful permanent residence status;
-
•
Meeting the substantial presence test; or
-
•
Acquisition or loss of residency in a tax treaty country.
For information about determining Nonresident Alien Tax Withholding Status, see GN 05010.010 – GN 05010.025.
If you receive information that indicates a possible tax withholding status change,
review the Master Beneficiary Record (MBR). Take action to change the alien tax withholding
status or develop, if necessary.