English to Spanish Other Law: Taxation & Customs

Who has to pay federal income tax withholding?
All employees of the Company working in the U.S. will have federal income tax withholding, even if they are not a U.S. citizen. Non-citizens will still be expected to file a tax return for the year(s) they are/were employed.
The only time an employee will not have federal income tax withholding is if they are set up on their W-4 as *exempt reportable*. *Exempt reportable* means the Company reports earnings to the IRS but does not withhold taxes. This means the employee is responsible for any taxes not withheld by the Company.

¿Alguien que pueda ayudarme con este término? Este es todo el contexto que tengo. Gracias!!