If you’re new to the payroll industry or have recently started working with a company that has employees who are not U.S. citizens, it is important to know that there are a number of things you have to remember in regards to income tax withholdings. The first thing you’ll want to do is identify all non-citizens on your company's payroll and divide those people into residents and non-residents. You can find instructions on how to do this by using the Internal Revenue Code Section 7701(b) or by a tax treaty.

Read More