SOI Tax Stats - Foreign Recipients of U.S. Income Statistics

 

What is the Foreign Recipients of U.S. Income Study?

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 2021XLSX 2020XLSX 2019XLSX 2018XLSX 2017XLS 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2000XLS 1998XLS 1997XLS 1996XLS 1995XLS 1994XLS 1992XLS 1990XLS 1989XLS
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 2021XLSX 2020XLSX 2019XLSX 2018XLSX 2017XLS 2016XLS 2015XLS 2014XLS 2013XLS 2012XLS 2011XLS 2010XLS 2009XLS 2008XLS 2007XLS 2006XLS 2005XLS 2000XLS 1999XLS 1998XLS 1997XLS 1996XLS 1995XLS 1994XLS 1992XLS 1990XLS 1989XLS
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 2021XLSX 2020XLSX 2019XLSX 2018XLSX 2017XLS 2016XLS 2015XLS 2014XLS

Forms 8288-A: Number, Sales Price, and U.S. Tax Withheld

Shown by selected country of the seller.


SOI Bulletin Articles 

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