Table of Contents

• Notice 2009-89
  • Section 1. PURPOSE
  • Section 2. BACKGROUND
  • Section 3. SCOPE OF NOTICE
  • Section 4. MEANING OF TERMS
  • Section 5. MANUFACTURER’S CERTIFICATION AND QUARTERLY REPORTS
  • Section 6. TIME AND ADDRESS FOR FILING CERTIFICATION AND QUARTERLY REPORTS
  • Section 7. PAPERWORK REDUCTION ACT
  • Section 8. DATE OF APPLICABILITY
  • Section 9. EFFECT ON OTHER DOCUMENTS
  • Section 10. DRAFTING INFORMATION
• Notice 2009-91
  • I. PURPOSE
  • II. BACKGROUND
    • A. Income Tax Withholding on Wages of Nonresident Alien Employees
    • B. Making Work Pay Tax Credit
    • C. Reason for Change to Withholding Procedures for Nonresident Alien Employees
  • III. WITHHOLDING RULES THAT WILL BE IN EFFECT FOR NONRESIDENT ALIEN EMPLOYEES ON OR AFTER JANUARY 1, 2010
  • IV. EFFECT ON OTHER DOCUMENTS
  • V. DRAFTING INFORMATION