Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

U.S. Tax Withholding on Payments to Foreign Persons

International Tax Gap Series

Most types of U.S. source income paid to a foreign person are subject to a withholding tax of 30%, although a reduced rate or exemption may apply if stipulated in the applicable tax treaty.

For more details on the rules for proper withholding and information reporting of U.S. source income paid to foreign persons, refer to NRA Withholding.

References and Links:

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

 

Return to:  
The International Tax Gap Series