TN 6 (07-90)

GN 05010.190 Nonresident Alien Withholding Status Code

A. Background

All beneficiaries with a foreign address entitled in July 1983 were sent information about the alien tax provision and asked to furnish information about their alien status. This was used to code them as subject/not subject to the tax withholding. Nonresponders were coded as subject to withholding.

B. Definitions

1. AWSC 1

No tax withholding, U.S. citizen or citizen of Guam, NMI or Puerto Rico.

2. AWSC 2

No tax withholding, resident of a tax treaty country which exempts residents from tax.

3. AWSC 3

No tax withholding, resident alien.

4. AWSC 4

No tax withholding, not determined. (An interim code used while beneficiary's tax status is being developed.)

5. AWSC 5

Tax withholding applicable, nonresident alien.

6. AWSC 6

Tax withholding applicable, beneficiary did not respond to questionnaire sent in 1983.

7. AWSC 7

Tax withholding applicable, no money withheld (Accounting code used where 5 is applicable but benefit is not enough to pay tax; e.g., worker's compensation cases.)

8. AWSC 8

Tax withholding applicable but tax not withheld for retroactive period. (An accounting code used where 5 is applicable but taxes are not withheld as explained in GN 05010.110.)

9. AWSC 9

Tax withholding applicable, tax transferred. (An accounting code used to show tax has been transferred to IRS for entire period.)

C. Procedure

Establish the AWSC of all claimants and beneficiaries who leave the U.S.

Do not delay adjudication of a claim pending evidence of an individual's tax status. However,undertake this development promptly. (See GN 05010.025.)

Complete development in all cases in which the AWSC is “4” (no withholding, status undetermined). Correct the AWSC to show whether tax withholding is, or is not, applicable.

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GN 05010.190 - Nonresident Alien Withholding Status Code - 02/20/1996
Batch run: 02/20/1996