Pub 15

[JG EA]

There is something new for non-resident aliens. See page 17.

Add an amount to wages just to figure their withholding, but don't actually add the amount to wages.

[Koss]

Withholding

Looks like the intent is to increase the withholding to account for the fact that nonresident aliens filing Form 1040NR generally are not allowed to take the standard deduction.

Notably, the special tables do not apply to students and apprentices from India. This is because under the tax treaty between the US and India, students and apprentices from India are treated as resident aliens, and are permitted to Form 1040 and take the standard deduction...

BMK