Title: Foreign Person's U.S. Source Income Subject to Withholding
What to Report: Income such as interest, dividends, royalties, pensions and annuities, etc., and amounts withheld under Chapter 3. Also, distributions of effectively connected income by publicly traded partnerships or nominees.
Amounts to Report: See form instructions
Due Date To IRS: March 15
Due Date To Recipient (unless indicated otherwise) March 15