Guide to Global Payroll Management - 2020 - 2-5
Federal Income Tax Withholding for Aliens
ITINs issued prior to 2013 will expire either due to lack of use for 3 consecutive taxable
years or pursuant to a staggered schedule between 2017 and 2020.6 Under that schedule:
*
*
*
*
ITINs issued before 2008 expired on January 1, 2017.
ITINs issued in 2008 will expired on January 1, 2018.
ITINs issued in 2009 or 2010 expired on January 1, 2019.
ITINs issued in 2011 or 2012 expired on January 1, 2020.
However, the IRS has adopted procedures that differ from this staggered schedule because it believes most ITIN-holders do not know when their ITINs were issued. The IRS is
renewing ITINs based on the 4th and 5th digits in the ITIN. Here are the procedures for taxpayers who must file a tax return in 2020.7
*
*
*
Taxpayers whose ITIN is expiring and who need to file a tax return in 2020
must submit a renewal application.
ITINs with middle digits 83, 84, 85, 86, or 87, need to be renewed even if the
taxpayer has used it in the last three years.
ITINs with middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, or 82 are
expired and will need to be renewed if the taxpayer has not taken the renewal
steps yet.
The IRS began sending a CP-48 Notice, You Must Renew Your Individual Taxpayer Identification Number (ITIN) to File Your U.S. Tax Return, in early summer 2019 to affected taxpayers. The notice explains the steps to take to renew the ITIN if it will be included on a U.S. tax
return filed in 2020. Taxpayers who receive the notice after taking action to renew their ITIN
do not need to take further action unless another family member is affected.
The IRS must develop procedures that distinguish ITINs used by individuals solely for
the purpose of obtaining treaty benefits to ensure that such numbers are used only to claim
treaty benefits.8
An individual with an expired ITIN who has or becomes eligible for an SSN should not renew the ITIN. Instead, those individuals who already have an SSN should write a letter to the
IRS or visit a local IRS office explaining that they now have an SSN and that they want all
their tax records combined under their SSN. Details about what to include with the letter and
where to mail it can be found at https://www.irs.gov/individuals/additional-itin-information.
Those individuals who are eligible to obtain an SSN should obtain one from the SSA and
then follow these instructions.
In general, an alien who must obtain an ITIN is required to attach the alien's original, completed tax return for which the ITIN is needed to the Form W-7. There are several exceptions
6.
7.
8.
IRC §6109(i)(3)(B), (C).
IR-2019-118, 6-19-19.
IRC §6109(i)(4).
2-5
https://www.irs.gov/individuals/additional-itin-information
Guide to Global Payroll Management - 2020
Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020
Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
Guide to Global Payroll Management - 2020 - 8
Guide to Global Payroll Management - 2020 - 9
Guide to Global Payroll Management - 2020 - 10
Guide to Global Payroll Management - 2020 - 11
Guide to Global Payroll Management - 2020 - 12
Guide to Global Payroll Management - 2020 - 13
Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
Guide to Global Payroll Management - 2020 - 1-5
Guide to Global Payroll Management - 2020 - 1-6
Guide to Global Payroll Management - 2020 - 1-7
Guide to Global Payroll Management - 2020 - 1-8
Guide to Global Payroll Management - 2020 - 1-9
Guide to Global Payroll Management - 2020 - 1-10
Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
Guide to Global Payroll Management - 2020 - 2-1
Guide to Global Payroll Management - 2020 - 2-2
Guide to Global Payroll Management - 2020 - 2-3
Guide to Global Payroll Management - 2020 - 2-4
Guide to Global Payroll Management - 2020 - 2-5
Guide to Global Payroll Management - 2020 - 2-6
Guide to Global Payroll Management - 2020 - 2-7
Guide to Global Payroll Management - 2020 - 2-8
Guide to Global Payroll Management - 2020 - 2-9
Guide to Global Payroll Management - 2020 - 2-10
Guide to Global Payroll Management - 2020 - 2-11
Guide to Global Payroll Management - 2020 - 2-12
Guide to Global Payroll Management - 2020 - 2-13
Guide to Global Payroll Management - 2020 - 2-14
Guide to Global Payroll Management - 2020 - 2-15
Guide to Global Payroll Management - 2020 - 2-16
Guide to Global Payroll Management - 2020 - 2-17
Guide to Global Payroll Management - 2020 - 2-18
Guide to Global Payroll Management - 2020 - 2-19
Guide to Global Payroll Management - 2020 - 2-20
Guide to Global Payroll Management - 2020 - 2-21
Guide to Global Payroll Management - 2020 - 2-22
Guide to Global Payroll Management - 2020 - 2-23
Guide to Global Payroll Management - 2020 - 2-24
Guide to Global Payroll Management - 2020 - 2-25
Guide to Global Payroll Management - 2020 - 2-26
Guide to Global Payroll Management - 2020 - 2-27
Guide to Global Payroll Management - 2020 - 2-28
Guide to Global Payroll Management - 2020 - 2-29
Guide to Global Payroll Management - 2020 - 2-30
Guide to Global Payroll Management - 2020 - 3-1
Guide to Global Payroll Management - 2020 - 3-2
Guide to Global Payroll Management - 2020 - 3-3
Guide to Global Payroll Management - 2020 - 3-4
Guide to Global Payroll Management - 2020 - 3-5
Guide to Global Payroll Management - 2020 - 3-6
Guide to Global Payroll Management - 2020 - 4-1
Guide to Global Payroll Management - 2020 - 4-2
Guide to Global Payroll Management - 2020 - 4-3
Guide to Global Payroll Management - 2020 - 4-4
Guide to Global Payroll Management - 2020 - 4-5
Guide to Global Payroll Management - 2020 - 4-6
Guide to Global Payroll Management - 2020 - 4-7
Guide to Global Payroll Management - 2020 - 4-8
Guide to Global Payroll Management - 2020 - 4-9
Guide to Global Payroll Management - 2020 - 4-10
Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
Guide to Global Payroll Management - 2020 - 5-2
Guide to Global Payroll Management - 2020 - 5-3
Guide to Global Payroll Management - 2020 - 5-4
Guide to Global Payroll Management - 2020 - 5-5
Guide to Global Payroll Management - 2020 - 5-6
Guide to Global Payroll Management - 2020 - 5-7
Guide to Global Payroll Management - 2020 - 5-8
Guide to Global Payroll Management - 2020 - 5-9
Guide to Global Payroll Management - 2020 - 5-10
Guide to Global Payroll Management - 2020 - 5-11
Guide to Global Payroll Management - 2020 - 5-12
Guide to Global Payroll Management - 2020 - 5-13
Guide to Global Payroll Management - 2020 - 5-14
Guide to Global Payroll Management - 2020 - 5-15
Guide to Global Payroll Management - 2020 - 5-16
Guide to Global Payroll Management - 2020 - 5-17
Guide to Global Payroll Management - 2020 - 5-18
Guide to Global Payroll Management - 2020 - 6-1
Guide to Global Payroll Management - 2020 - 6-2
Guide to Global Payroll Management - 2020 - 6-3
Guide to Global Payroll Management - 2020 - 6-4
Guide to Global Payroll Management - 2020 - 6-5
Guide to Global Payroll Management - 2020 - 6-6
Guide to Global Payroll Management - 2020 - 6-7
Guide to Global Payroll Management - 2020 - 6-8
Guide to Global Payroll Management - 2020 - 6-9
Guide to Global Payroll Management - 2020 - 6-10
Guide to Global Payroll Management - 2020 - 6-11
Guide to Global Payroll Management - 2020 - 6-12
Guide to Global Payroll Management - 2020 - 6-13
Guide to Global Payroll Management - 2020 - 6-14
Guide to Global Payroll Management - 2020 - 6-15
Guide to Global Payroll Management - 2020 - 6-16
Guide to Global Payroll Management - 2020 - 6-17
Guide to Global Payroll Management - 2020 - 6-18
Guide to Global Payroll Management - 2020 - 6-19
Guide to Global Payroll Management - 2020 - 6-20
Guide to Global Payroll Management - 2020 - 6-21
Guide to Global Payroll Management - 2020 - 6-22
Guide to Global Payroll Management - 2020 - 7-1
Guide to Global Payroll Management - 2020 - 7-2
Guide to Global Payroll Management - 2020 - 7-3
Guide to Global Payroll Management - 2020 - 7-4
Guide to Global Payroll Management - 2020 - 7-5
Guide to Global Payroll Management - 2020 - 7-6
Guide to Global Payroll Management - 2020 - 7-7
Guide to Global Payroll Management - 2020 - 7-8
Guide to Global Payroll Management - 2020 - 8-1
Guide to Global Payroll Management - 2020 - 8-2
Guide to Global Payroll Management - 2020 - 8-3
Guide to Global Payroll Management - 2020 - 8-4
Guide to Global Payroll Management - 2020 - 8-5
Guide to Global Payroll Management - 2020 - 8-6
Guide to Global Payroll Management - 2020 - 8-7
Guide to Global Payroll Management - 2020 - 8-8
Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
Guide to Global Payroll Management - 2020 - 9-2
Guide to Global Payroll Management - 2020 - 9-3
Guide to Global Payroll Management - 2020 - 9-4
Guide to Global Payroll Management - 2020 - 9-5
Guide to Global Payroll Management - 2020 - 9-6
Guide to Global Payroll Management - 2020 - 9-7
Guide to Global Payroll Management - 2020 - 9-8
Guide to Global Payroll Management - 2020 - 9-9
Guide to Global Payroll Management - 2020 - 9-10
Guide to Global Payroll Management - 2020 - 9-11
Guide to Global Payroll Management - 2020 - 9-12
Guide to Global Payroll Management - 2020 - 9-13
Guide to Global Payroll Management - 2020 - 9-14
Guide to Global Payroll Management - 2020 - 9-15
Guide to Global Payroll Management - 2020 - 9-16
Guide to Global Payroll Management - 2020 - 9-17
Guide to Global Payroll Management - 2020 - 9-18
Guide to Global Payroll Management - 2020 - 9-19
Guide to Global Payroll Management - 2020 - 9-20
Guide to Global Payroll Management - 2020 - 9-21
Guide to Global Payroll Management - 2020 - 9-22
Guide to Global Payroll Management - 2020 - 9-23
Guide to Global Payroll Management - 2020 - 9-24
Guide to Global Payroll Management - 2020 - 9-25
Guide to Global Payroll Management - 2020 - 9-26
Guide to Global Payroll Management - 2020 - 9-27
Guide to Global Payroll Management - 2020 - 9-28
Guide to Global Payroll Management - 2020 - 10-1
Guide to Global Payroll Management - 2020 - 10-2
Guide to Global Payroll Management - 2020 - 10-3
Guide to Global Payroll Management - 2020 - 10-4
Guide to Global Payroll Management - 2020 - 10-5
Guide to Global Payroll Management - 2020 - 10-6
Guide to Global Payroll Management - 2020 - 10-7
Guide to Global Payroll Management - 2020 - 10-8
Guide to Global Payroll Management - 2020 - 10-9
Guide to Global Payroll Management - 2020 - 10-10
Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
Guide to Global Payroll Management - 2020 - 11-4
Guide to Global Payroll Management - 2020 - 11-5
Guide to Global Payroll Management - 2020 - 11-6
Guide to Global Payroll Management - 2020 - 11-7
Guide to Global Payroll Management - 2020 - 11-8
Guide to Global Payroll Management - 2020 - 11-9
Guide to Global Payroll Management - 2020 - 11-10
Guide to Global Payroll Management - 2020 - 11-11
Guide to Global Payroll Management - 2020 - 11-12
Guide to Global Payroll Management - 2020 - 11-13
Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
Guide to Global Payroll Management - 2020 - 11-21
Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
Guide to Global Payroll Management - 2020 - 11-30
Guide to Global Payroll Management - 2020 - 11-31
Guide to Global Payroll Management - 2020 - 11-32
Guide to Global Payroll Management - 2020 - 11-33
Guide to Global Payroll Management - 2020 - 11-34
Guide to Global Payroll Management - 2020 - 11-35
Guide to Global Payroll Management - 2020 - 11-36
Guide to Global Payroll Management - 2020 - 11-37
Guide to Global Payroll Management - 2020 - 11-38
Guide to Global Payroll Management - 2020 - 11-39
Guide to Global Payroll Management - 2020 - 11-40
Guide to Global Payroll Management - 2020 - 11-41
Guide to Global Payroll Management - 2020 - 11-42
Guide to Global Payroll Management - 2020 - 11-43
Guide to Global Payroll Management - 2020 - 11-44
Guide to Global Payroll Management - 2020 - 11-45
Guide to Global Payroll Management - 2020 - 11-46
Guide to Global Payroll Management - 2020 - 11-47
Guide to Global Payroll Management - 2020 - 11-48
Guide to Global Payroll Management - 2020 - 11-49
Guide to Global Payroll Management - 2020 - 11-50
Guide to Global Payroll Management - 2020 - 11-51
Guide to Global Payroll Management - 2020 - 11-52
Guide to Global Payroll Management - 2020 - 11-53
Guide to Global Payroll Management - 2020 - 11-54
Guide to Global Payroll Management - 2020 - 11-55
Guide to Global Payroll Management - 2020 - 11-56
Guide to Global Payroll Management - 2020 - 11-57
Guide to Global Payroll Management - 2020 - 11-58
Guide to Global Payroll Management - 2020 - 11-59
Guide to Global Payroll Management - 2020 - 11-60
Guide to Global Payroll Management - 2020 - 11-61
Guide to Global Payroll Management - 2020 - 11-62
Guide to Global Payroll Management - 2020 - 11-63
Guide to Global Payroll Management - 2020 - 11-64
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Guide to Global Payroll Management - 2020 - 11-66
Guide to Global Payroll Management - 2020 - 11-67
Guide to Global Payroll Management - 2020 - 11-68
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Guide to Global Payroll Management - 2020 - 11-70
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Guide to Global Payroll Management - 2020 - 11-74
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Guide to Global Payroll Management - 2020 - 11-83
Guide to Global Payroll Management - 2020 - 11-84
Guide to Global Payroll Management - 2020 - 11-85
Guide to Global Payroll Management - 2020 - 11-86
Guide to Global Payroll Management - 2020 - 11-87
Guide to Global Payroll Management - 2020 - 11-88
Guide to Global Payroll Management - 2020 - 11-89
Guide to Global Payroll Management - 2020 - 11-90
Guide to Global Payroll Management - 2020 - 11-91
Guide to Global Payroll Management - 2020 - 11-92
Guide to Global Payroll Management - 2020 - 11-93
Guide to Global Payroll Management - 2020 - 11-94
Guide to Global Payroll Management - 2020 - 11-95
Guide to Global Payroll Management - 2020 - 11-96
Guide to Global Payroll Management - 2020 - 11-97
Guide to Global Payroll Management - 2020 - 11-98
Guide to Global Payroll Management - 2020 - 11-99
Guide to Global Payroll Management - 2020 - 11-100
Guide to Global Payroll Management - 2020 - 11-101
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Guide to Global Payroll Management - 2020 - 11-109
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Guide to Global Payroll Management - 2020 - 11-174
Guide to Global Payroll Management - 2020 - PV
Guide to Global Payroll Management - 2020 - PV-3
Guide to Global Payroll Management - 2020 - 12-1
Guide to Global Payroll Management - 2020 - 12-2
Guide to Global Payroll Management - 2020 - 12-3
Guide to Global Payroll Management - 2020 - 12-4
Guide to Global Payroll Management - 2020 - 12-5
Guide to Global Payroll Management - 2020 - 12-6
Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
Guide to Global Payroll Management - 2020 - A-2
Guide to Global Payroll Management - 2020 - A-3
Guide to Global Payroll Management - 2020 - A-4
Guide to Global Payroll Management - 2020 - A-5
Guide to Global Payroll Management - 2020 - A-6
Guide to Global Payroll Management - 2020 - A-7
Guide to Global Payroll Management - 2020 - A-8
Guide to Global Payroll Management - 2020 - A-9
Guide to Global Payroll Management - 2020 - A-10
Guide to Global Payroll Management - 2020 - A-11
Guide to Global Payroll Management - 2020 - A-12
Guide to Global Payroll Management - 2020 - A-13
Guide to Global Payroll Management - 2020 - A-14
Guide to Global Payroll Management - 2020 - A-15
Guide to Global Payroll Management - 2020 - A-16
Guide to Global Payroll Management - 2020 - A-17
Guide to Global Payroll Management - 2020 - A-18
Guide to Global Payroll Management - 2020 - A-19
Guide to Global Payroll Management - 2020 - A-20
Guide to Global Payroll Management - 2020 - A-21
Guide to Global Payroll Management - 2020 - A-22
Guide to Global Payroll Management - 2020 - A-23
Guide to Global Payroll Management - 2020 - A-24
Guide to Global Payroll Management - 2020 - A-25
Guide to Global Payroll Management - 2020 - A-26
Guide to Global Payroll Management - 2020 - A-27
Guide to Global Payroll Management - 2020 - A-28
Guide to Global Payroll Management - 2020 - A-29
Guide to Global Payroll Management - 2020 - A-30
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Guide to Global Payroll Management - 2020 - A-32
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Guide to Global Payroll Management - 2020 - A-40
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Guide to Global Payroll Management - 2020 - A-43
Guide to Global Payroll Management - 2020 - A-44
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Guide to Global Payroll Management - 2020 - A-79
Guide to Global Payroll Management - 2020 - A-80
Guide to Global Payroll Management - 2020 - A-81
Guide to Global Payroll Management - 2020 - A-82
Guide to Global Payroll Management - 2020 - A-83
Guide to Global Payroll Management - 2020 - A-84
Guide to Global Payroll Management - 2020 - A-85
Guide to Global Payroll Management - 2020 - A-86
Guide to Global Payroll Management - 2020 - A-87
Guide to Global Payroll Management - 2020 - A-88
Guide to Global Payroll Management - 2020 - A-89
Guide to Global Payroll Management - 2020 - A-90
Guide to Global Payroll Management - 2020 - A-91
Guide to Global Payroll Management - 2020 - A-92
Guide to Global Payroll Management - 2020 - AppB
Guide to Global Payroll Management - 2020 - AppB-1
Guide to Global Payroll Management - 2020 - B-1
Guide to Global Payroll Management - 2020 - B-2
Guide to Global Payroll Management - 2020 - B-3
Guide to Global Payroll Management - 2020 - B-4
Guide to Global Payroll Management - 2020 - B-5
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Guide to Global Payroll Management - 2020 - B-7
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Guide to Global Payroll Management - 2020 - B-22
Guide to Global Payroll Management - 2020 - B-23
Guide to Global Payroll Management - 2020 - B-24
Guide to Global Payroll Management - 2020 - B-25
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Guide to Global Payroll Management - 2020 - B-27
Guide to Global Payroll Management - 2020 - B-28
Guide to Global Payroll Management - 2020 - B-29
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Guide to Global Payroll Management - 2020 - B-43
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Guide to Global Payroll Management - 2020 - B-49
Guide to Global Payroll Management - 2020 - B-50
Guide to Global Payroll Management - 2020 - B-51
Guide to Global Payroll Management - 2020 - B-52
Guide to Global Payroll Management - 2020 - AppC
Guide to Global Payroll Management - 2020 - AppC-1
Guide to Global Payroll Management - 2020 - C-1
Guide to Global Payroll Management - 2020 - C-2
Guide to Global Payroll Management - 2020 - C-3
Guide to Global Payroll Management - 2020 - C-4
Guide to Global Payroll Management - 2020 - C-5
Guide to Global Payroll Management - 2020 - C-6
Guide to Global Payroll Management - 2020 - C-7
Guide to Global Payroll Management - 2020 - C-8
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