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.