Updated to reflect federal income tax withholding changes for expatriates and nonresident aliens due to the new federal Form W-4, effective January 1, 2020.
Employers may use IRS Publication 15-T, Federal Income Tax Withholding Methods, to figure the amount of federal income tax to withhold from their employees' wages.
Updated guidance to reflect amendments relating to salary history inquiries and wage discussion and disclosure provisions, effective September 29, 2019.