Index

B

Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed.
Banks, interest received by, Banks.
Beneficial owner, Beneficial Owners
Bonds sold between interest dates, Sales of bonds between interest dates.
Branch profits tax, Corporation subject to branch profits tax.

D

Dependent personal services, Pay for dependent personal services (Income Code 17).
Allowance for personal exemptions, Withholding exemptions.
Defined, Pay for dependent personal services (Income Code 17).
Exempt from withholding, Graduated rates.
Depositing taxes
How to, Depositing Withheld Taxes
When to, When Deposits Are Required
Deposits, Interest on deposits (Income Code 29).
Disregarded entities, Disregarded entities.
Dividends
Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7).
Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company).
Foreign corporations, Dividends paid by foreign corporations (Income Code 8).
In general, Dividends
Documentary evidence, Documentary evidence., Documentary Evidence, Documentary evidence.
Documentation
From foreign beneficial owners and U.S. payees, Documentation
From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities
Presumptions in the absence of, Presumption Rules
Qualified intermediaries, Documentation.

F

Federal unemployment tax, Federal unemployment tax (FUTA).
Fellowship grants, Scholarships and Fellowship Grants (Income Code 15)
Fellowship income, Scholarships, fellowships, and grants.
Financial institutions, Branches of financial institutions.
FIRPTA withholding, U.S. real property interest., U.S. Real Property Interest
Fiscally transparent entity, Fiscally transparent entity.
Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP)
Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries
Foreign, Foreign partner.
501(c) organizations, Foreign Governments and Certain Other Foreign Organizations
Bank, U.S. branches of foreign banks and foreign insurance companies., Income paid to U.S. branch of foreign bank or insurance company.
Charitable organizations, Other foreign organizations, associations, and charitable institutions.
Corporations, Foreign corporations.
Governments, Foreign Governments and Certain Other Foreign Organizations
Insurance company, U.S. branches of foreign banks and foreign insurance companies., Income paid to U.S. branch of foreign bank or insurance company.
Intermediary, Foreign Intermediaries
Organizations and associations, Other foreign organizations, associations, and charitable institutions.
Partner, Who Must Withhold
Partnerships, nonwithholding, Foreign partnerships.
Person, Foreign Persons
Private foundation, Foreign private foundations., Foreign Governments and Certain Other Foreign Organizations
Status, Establishment of foreign status.
Trusts, Foreign simple and grantor trust.
Form
1042, Withholding and Reporting Obligations, Form 1042 filing. , Responsibilities of WT. , Form 1042.
1042-S, Withholding and Reporting Obligations, Form 1042-S reporting., Form 1042-S reporting. , Form 1042 filing. , Form 1042-S.
1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed.
1099-S, Form 1099-S, Proceeds From Real Estate Transactions.
4419, Electronic reporting.
7004, Extension to file Form 1042.
8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.
8288, Reporting and Paying the Tax, Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests.
8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests.
8288-B, Categories (1), (2), and (3).
8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446).
8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax.
8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446).
8833, Claiming treaty benefits.
940, Federal unemployment tax (FUTA).
941, Reporting requirements for wages and withheld taxes paid to nonresident aliens.
972, Consent dividends.
SS-4, U.S. Taxpayer Identification Numbers
SS-5, U.S. Taxpayer Identification Numbers
W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens., Form W-2.
W-4, Alternate withholding procedure., Form W-4, Employee's Withholding Allowance Certificate., Withholding exemptions., Special instructions for Form W-4.
W-7, U.S. Taxpayer Identification Numbers
W-8BEN, Beneficial Owners
W-8ECI, Documentary evidence.
W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States.
W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities
W-9, U.S. Taxpayer Identification Numbers
Free tax services, How To Get Tax Help
FUTA, Federal unemployment tax (FUTA).

H

Help (see Tax help)

I

Identification number, taxpayer, U.S. Taxpayer Identification Numbers, Identification numbers.
Illegal aliens, Illegal aliens.
Important reminders, Reminders
Income
Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP)
Interest, Interest
Notional principal contract, Notional principal contract income.
Other than effectively connected, Income Not Effectively Connected
Personal service, Personal service income.
Source of, Source of Income
Transportation, Transportation income.
Income code
01, Interest paid by U.S. obligors—general (Income Code 1).
02, Interest on real property mortgages (Income Code 2).
03, Interest paid to controlling foreign corporations (Income Code 3).
04, Interest paid by foreign corporations (Income Code 4).
06, Dividends paid by U.S. corporations — general (Income Code 6).
07, Dividends qualifying for direct dividend rate (Income Code 7).
08, Dividends paid by foreign corporations (Income Code 8).
09, Capital gains (Income Code 9).
10, Industrial royalties (Income Code 10).
11, Motion picture or television copyright royalties (Income Code 11).
12, Other royalties (for example, copyright, recording, publishing) (Income Code 12).
13, Real Property Income and Natural Resources Royalties (Income Code 13)
14, Pensions, Annuities, and Alimony (Income Code 14)
15, Scholarships and Fellowship Grants (Income Code 15)
16, Pay for independent personal services (Income Code 16).
17, Pay for dependent personal services (Income Code 17).
18, Pay for teaching (Income Code 18).
19, Pay during studying and training (Income Code 19).
20, Artists and Athletes (Income Codes 42 and 43)
24, Reporting and Paying the Tax
25, Reporting and Paying the Tax
26, Reporting and Paying the Tax
27, Publicly Traded Partnerships
28, Gambling winnings (Income Code 28).
29, Interest on deposits (Income Code 29).
30, Original issue discount (Income Code 30).
50, Other income (Income Code 50).
Independent personal services
Defined, Pay for independent personal services (Income Code 16).
Exempt from withholding, Pay for independent personal services (Income Code 16)., 30% rate.
India, Students and business apprentices from India.
Indirect account holders, Indirect Account Holders
Installment payment, Installment payments., Installment payments.
Insurance proceeds, Insurance proceeds.
Interest
Contingent, Contingent interest.
Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3).
Deposits, Interest on deposits (Income Code 29).
Foreign business arrangements, Interest from foreign business arrangements.
Foreign corporations, Interest paid by foreign corporations (Income Code 4).
Income, Interest
Portfolio, Portfolio interest., Interest that does not qualify as portfolio interest.
Real property mortgages, Interest on real property mortgages (Income Code 2).
Intermediary
Foreign, Foreign Intermediaries
Nonqualified, Nonqualified intermediary.
Qualified, Qualified intermediary., Qualified Intermediaries
International organizations, Foreign Governments and Certain Other Foreign Organizations
ITIN, U.S. Taxpayer Identification Numbers

K

Knowledge, standards of, Standards of Knowledge

L

Liability of withholding agent, Liability for tax.

M

Magnetic media reporting, Electronic reporting.
Marketable securities, Marketable securities.
Mexico, Exception 3.
Missing children, Reminders
More information (see Tax help)
Mortgages, Interest on real property mortgages (Income Code 2).

N

Non-registered obligations, Obligations not in registered form.
Nonqualified intermediary, Nonqualified intermediary., Nonqualified Intermediaries
Nonresident alien
Defined, Nonresident alien.
Married to U.S. citizen or resident, Married to U.S. citizen or resident alien.
Nonwage pay, Pay that is not wages.
Northern Mariana Islands, Guam or Northern Mariana Islands corporations.
Notional principal contract income, Notional principal contract income.
NRA withholding
In general, Withholding of Tax
Income subject to, Income Subject to NRA Withholding
Persons subject to, Persons Subject to NRA Withholding

O

Obligations
Registered, Obligations in registered form.
Obligations:
Not in registered form, Obligations not in registered form.
Offshore accounts, Offshore accounts.
Original issue discount, Original issue discount (Income Code 30).
Overwithholding, adjustment for, Adjustment for Overwithholding

P

Partner, Foreign partner.
Partner, foreign, Who Must Withhold
Partnerships
Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income
Foreign, Foreign partnerships.
Publicly traded, Publicly Traded Partnerships
Smaller, Smaller partnerships and trusts. , Smaller partnerships and trusts. , Smaller partnerships and trusts.
Withholding foreign, Withholding foreign partnership and foreign trust. , Withholding Foreign Partnerships
Pay for personal services
Artists and athletes, Artists and Athletes (Income Codes 42 and 43)
Dependent personal services, Pay for dependent personal services (Income Code 17).
Employees, Wages Paid to Employees— Graduated Withholding
Exempt from withholding, Pay for Personal Services Performed
Independent personal services, Pay for independent personal services (Income Code 16).
Salaries and wages, Wages Paid to Employees— Graduated Withholding
Scholarship or fellowship recipient, Pay for services rendered.
Studying, Pay during studying and training (Income Code 19).
Teaching, Pay for teaching (Income Code 18).
Training, Pay during studying and training (Income Code 19).
Payee, Identifying the Payee
Penalties
Deposit, Penalty for failure to make deposits on time.
Form 1042, Penalties
Form 8804, Penalties.
Form 8805, Penalties.
Magnetic media, Failure to file electronically.
Trust fund recovery, Trust fund recovery penalty.
Pensions, Pension payments., Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities.
Per diem, Per diem paid by the U.S. Government.
Personal service income, Personal service income.
Pooled withholding information, Pooled withholding information.
Portfolio interest, Portfolio interest., Interest that does not qualify as portfolio interest.
Presumption
Corporation, Presumption Rules
Individual, Presumption Rules
Partnership, Presumption Rules
Rules, Presumption Rules
Trust, Presumption Rules
Private foundation, foreign, Foreign private foundations.
Prizes, Other Grants, Prizes, and Awards
Publications (see Tax help)
Puerto Rico, Resident of a U.S. possession., Exception 4.

Q

QI withholding agreement, QI withholding agreement.
Qualified intermediary, Qualified intermediary., Qualified Intermediaries
Qualified investment entity (QIE)
Distributions paid by, Qualified investment entities.
Dividends paid by, Dividends paid by U.S. corporations — general (Income Code 6).

R

Racing purses, Racing purses.
Real property interest
Disposition of, U.S. Real Property Interest
Withholding certificates, Withholding Certificates
Reason to know, Reason To Know
Refund procedures
Qualified intermediaries, Collective refund procedures.
Registered obligations, Obligations in registered form.
Researchers, Tax treaties.
Resident alien defined, Resident alien.
Returns required, Returns Required
Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13)
Ryukyu Islands, Income from U.S. Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands.

T

Tax
Reporting and paying, Reporting and Paying the Tax
Tax help, How To Get Tax Help
Tax treaties
Claiming benefits, Claiming treaty benefits.
Dependent personal services, Tax treaties.
Entertainers and athletes, Tax treaties.
Gains, Tax treaties.
Gambling winnings, Tax treaties.
Independent personal services, Tax treaties.
Student, Tax treaties.
Students and trainees, Tax treaties.
Tables, Tax Treaty Tables
Teaching, Tax treaties.
Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations
Taxpayer Advocate, Taxpayer Advocate Service.
Taxpayer identification number (TIN), U.S. Taxpayer Identification Numbers, Identification numbers.
Exceptions, Exceptions to TIN requirement.
Teachers, Pay for teaching (Income Code 18).
Ten-percent owners, Ten-percent owners.
Territorial limits, Territorial limits.
Totalization agreements, Social security and Medicare tax.
Transportation income, Transportation income.
Travel expenses, Travel expenses.
Trust Territory of the Pacific Islands, Income from U.S. Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands.
Trusts
Foreign, Foreign simple and grantor trust.
Smaller, Smaller partnerships and trusts.
Withholding foreign, Withholding foreign partnership and foreign trust. , Withholding Foreign Trusts
TTY/TDD information, How To Get Tax Help

W

Wages
Paid to employees, Wages Paid to Employees— Graduated Withholding
Pay that is not, Pay that is not wages.
When to withhold, When to withhold.
Withhold, amount to, Determination of amount to withhold.
Withhold, when to, When to withhold.
Withholding
Agreements, QI withholding agreement., WP and WT withholding agreements. , Withholding agreements., Income Code 43.
Alternative procedure, Alternative procedure.
Certificate, Withholding Certificates, Withholding certificate.
Rate pool, Pooled withholding information.
Real property, U.S. Real Property Interest
Withholding agent
Defined, Withholding Agent
Liability, Liability for tax.
Returns required, Returns Required
Tax deposit requirements, Depositing Withheld Taxes
Withholding exemptions and reductions
Dependent personal services, Graduated rates.
Exemption, Withholding exemption.
Final payment exemption, Final payment exemption.
Foreign governments, Foreign Governments and Certain Other Foreign Organizations
International organizations, Foreign Governments and Certain Other Foreign Organizations
Real property interest, Withholding Certificates
Researchers, Tax treaties.
Scholarships and fellowship grants, Alternate withholding procedure.
Students, Tax treaties.
Withholding agreements, Withholding agreements., Income Code 43.

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