What is the Foreign Recipients of U.S. Income Study?
Foreign Recipients of U.S. Income OneSheet PDF
Withholding agents who pay U.S.-source income to nonresident aliens and other foreign persons are required to report this income on Form 1042-S, Foreign Persons' U.S.-Source Income Subject to Withholding. This income is subject to a flat, statutory tax rate of 30 percent. However, this rate is frequently reduced or eliminated by an income tax treaty or statutory exemption. Income that is exempt from taxation because of a tax treaty or certain other exemptions must still be reported. U.S. individuals, corporations, or other entities paying U.S.-source income to foreign persons are required to withhold taxes on this income (except where statutory or treaty exemptions apply) or to appoint a withholding agent (normally a U.S. financial institution) to do so. Foreign financial institutions that enter into an agreement with the Internal Revenue Service, known as qualified intermediaries (QIs), may also serve as withholding agents. A withholding agent or qualified intermediary is fully liable for all taxes owed by a foreign beneficial owner and also reports the income paid to each recipient on a Form 1042S. Without this withholding requirement, there would be no effective way to enforce taxpayer compliance because foreign recipients are generally not required to file U.S. tax returns to report this income.
For information about selected terms and concepts and a description of the data sources and limitations, please visit Foreign recipients of U.S. income metadata.
Statistical tables
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Foreign Recipients of U.S. Income Under Chapter 3 Withholding Table 1. Forms 1042S: Number, Total U.S.-Source Income, and U.S. Tax Withheld, by Tax Treaty Countries and Total Non-Tax Treaty Countries | Tax treaty countries and total non-tax treaty countries | 2022 XLSX 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2000 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1992 XLS 1990 XLS 1989 XLS |
| Foreign Recipients of U.S. Income Under Chapter 3 Withholding Table 2. Forms 1042S: Number, U.S. Tax Withheld, and U.S.-Source Income, by Principal Types of Income, Selected Recipient Types, and Selected Countries of Recipients | Principal types of income, selected recipient types, and selected countries of recipients | 2022 XLSX 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLS 2016 XLS 2015 XLS 2014 XLS 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2000 XLS 1999 XLS 1998 XLS 1997 XLS 1996 XLS 1995 XLS 1994 XLS 1992 XLS 1990 XLS 1989 XLS |
| Recipients of U.S. Income Under Chapter 4 Withholding Table 3. Forms 1042S: Number, Total U.S.-Source Income, and U.S. Tax Withheld, by Selected Income Types | Selected income types | 2022 XLSX 2021 XLSX 2020 XLSX 2019 XLSX 2018 XLSX 2017 XLS 2016 XLS 2015 XLS 2014 XLS |
Forms 8288-A: Number, sales price, and U.S. tax withheld
Shown by selected country of the seller.
SOI Bulletin articles
The following are available as PDF files. A free Adobe® Reader is available for download, if needed.
Foreign recipients of U.S. income
- 2019 PDF
- 2017 PDF
- 2015 PDF
- 2013 PDF
- 2012 PDF
- 2011 PDF
- 2010 PDF
- 2009 PDF
- 2008 PDF
- 2007 PDF
- 2005 PDF
- 2000 PDF
- 1998-1999 PDF
- 1996-1997 PDF
- 1995 PDF