EMPLOYMENT TAX

Notice 2005–76, page 947. This notice provides new rules for determining the amount of income tax employers must withhold under section 3402 of the Code from wages paid for services performed by nonresident alien employees within the United States. The notice also provides new rules for use by nonresident alien employees in completing Form W-4, Employee’s Withholding Allowance Cer- tificate . The rules are effective with respect to wages paid on or after January 1, 2006.

Notice 2005–85, page 961. 2006 social security contribution and benefit base; do- mestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2006 and self-employment income earned in taxable years beginning in 2006, and (2) the domestic employee coverage threshold amount for 2006.

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