Tax Withholding on Foreign Persons

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Tax Withholding on Foreign Persons

International Withholding Designated Tier I
The IRS has designated as a tier I compliance issue "Reporting and Withholding on U.S. Source FDAP Income" under IRC 1441. The focus of compliance improvement will be on withholding agents' obligations to withhold and report to IRS.
Tax Withholding Types
Federal Income Tax Withholding
Social Security Tax / Medicare Tax and Self-Employment
Federal Unemployment Tax
Withholding On Payments of U.S. Source Income to Foreign Persons IRC 1441 to 1443 (Form 1042) - NRA Withholding
Withholding of Tax on Dispositions of United States Real Property Interests - FIRPTA Withholding
Withholding of Tax on Foreign Partners' Share of Effectively Connected Income. IRC 1446 - Partnership Withholding
Pensions and Annuity Withholding
Central Withholding Agreements
Foreign Persons Receiving Rental Income From U.S. Real Property

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Page Last Reviewed or Updated: November 17, 2009