All U.S. employers are now required to collect and file withholdings for non-resident alien workers, according Jay Yates, an Extension risk-management economist based in Lubbock, Texas.

“That’s the word from the Internal Revenue Service, effective Jan. 1, 2006,” he points out. “IRS Publication 51, details how the withholdings must be processed. It contains a chart to help you figure withholding amounts for these employees.” The chart can help you figure withholdings on weekly, monthly and other pay periods.

Here are some IRS details and Web sites that you should note:

“There’s also a new W9 form for contractors that is available in Spanish,” points out Yates. “And there is a new I-9 immigration form available from the Immigration and Naturalization Service.”

The Social Security Administration has piloted a voluntary employee identification program for U.S. employers. The Systematic Alien Verification for Entitlement program enables federal, state, and local government agencies and licensing bureaus to obtain the immigration-

status information they need to determine a non-citizen applicant’s eligibility for many public benefits. It also administers employment verification pilot programs that let employers verify the work authorization of their newly hired employees.

The SAVE program is available online at http://uscis.gov/graphics/services/SAVE.htm.