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    Internal Revenue Service
 Revenue Ruling

Rev. Rul. 69-454

1969-2 C.B. 193

IRS Headnote

A nonresident alien employee, not a resident of Canada, Mexico, or Puerto
Rico, is entitled to only one withholding exemption for purposes of
computing the amount of income tax to be withheld notwithstanding the
provisions of section 3402(m)(3)(E) of the Code. 

Full Text

Rev. Rul. 69-454 

A nonresident alien individual (not a resident of Canada, Mexico, or Puerto
Rico), is an employee of a corporation in the United States and his wages
are subject to income tax withholding under section 3402 of the Internal
Revenue Code of 1954. 

Held, the nonresident alien individual is entitled to only one withholding
exemption for purposes of computing the amount of income tax to be withheld
from his wages under section 3402 of the Code, since under section
3402(m)(3)(E) of the Code, any withholding allowances to which the employee
might otherwise be entitled under section 3402(m) of the Code are to be
treated as withholding exemptions that are subject to the limitations of
section 3402(f)(6) of the Code.