Publication 515 - Employer's Instructions
You should withhold any required tax if facts indicate that the individual, or the fiduciary, to whom you are to pay the income is a nonresident alien. However, the alien may be allowed an exemption from withholding or a reduced rate of withholding as explained here.
Evidence of Residence. If an individual gives you a written statement stating that he or she is a citizen or resident of
the United States, and you do not know otherwise, you do not have to withhold tax An alien may claim U.S. residence
by filing with you, Form 1078, Certificate of Alien Claiming Residence in the United States. .. .
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Last Update: 03/01/07
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