United States Department of Agriculture

Office of the Chief Financial Officer

National Finance Center

P.O. Box 60000 New Orleans Louisiana 70160

TAXES 13-36, Nonresident Alien Federal Income Tax Withholding

Since resident and nonresident aliens are taxed differently, it is important to determine the correct status. For more information on resident and nonresident alien status, refer to the Internal Revenue Service Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, dated March 4, 2013, on the Internal Revenue Service (IRS) Web site (www.irs.gov). For complete processing instructions, see Bulletin 10-31, Nonresident Alien Federal Income Tax Withholding, dated December 30, 2010.

Beginning with wages paid for Pay Period 25, 2013, the National Finance Center (NFC) will make the following changes:

• The Single or Head of Household withholding tables will change.
• The annual amount to add to a nonresident alien’s taxable wages prior to calculating the tax withholding will increase from $2,200 to $2,250.
• The exemption allowance will increase from $3,900 to $3,950.

No action on the part of the employee or the personnel office is necessary.

To view the updated tax formula, go to the NFC Home Page ( https://www.nfc.usda.gov) and click the Publications link at the top of the page. At the Publications page's left-hand menu, click Tax Formulas and select Federal from the map provided. Select Federal Income Tax Information − Nonresident Alien. Changes to the tax formula are identified by " ."

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the Internet using the Requester Console.

/s/
ANITA H. FINCHER, Director
Government Employees Services Division

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