Foreign Issues | |
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Exemption for Certain Distributions From Mutual Funds Extended Exemption from 30% tax on certain dividends has been extended. Foreign Earned Income and Housing Exclusions The maximum foreign earned income exclusion and base housing amount have increased. U.S. Real Property Interests For dispositions of U.S. real property interests, transferors can give a nonforeign certification to a qualified substitute. Withholding on Foreign Partners A foreign partner can provide to a partnership a certification to reduce or eliminate the partnership's withholding tax obligation on certain income. |
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Page Last Reviewed or Updated: November 26, 2009