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| This item discusses the different classes and definitions of individuals who are subject to wage withholding, the new wage-withholding method for nonresident aliens (NRAs), the Service's individual taxpayer identification number (ITIN) program, and the preparation of a wage-only income tax return for an NRA. Applicants must also have either a social security number or an individual taxpayer identification number. Those preparers must provide all other required information such as name, address, relevant employer identification number, the preparer's individual identification number and phone number. |
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