Found 21 Matching Items; Displaying 11 - 20.
Returns required
Every withholding agent, whether U.S. or foreign, must file Forms 1042 and 1042-S to report payments of amounts subject to NRA withholding unless an exception applies.
General Information
Nonresidents
Tax withholding types
A section about withholding taxes and employment taxes on payments to foreign persons and U.S. persons abroad.
General Information
Nonresidents
Withholding exemption on effectively connected income
This page contains information about withholding tax on ECI income.
General Information
Nonresidents
NRA withholding
Information about withholding on payments of U.S. source income to foreign persons (IRC 1441 to 1443 (Form 1042)).
General Information
Nonresidents
Fixed, determinable, annual, or periodical (FDAP) income
This section defines FDAP income and discusses its tax treatment.
General Information
Nonresidents
Taxpayer identification numbers (TIN)
Review the various taxpayer identification numbers (TIN) the IRS uses to administer tax laws. Find the TIN you need and how to get it.
General Information
Nonresidents
Partnership withholding
This page talks about the withholding tax on Foreign Partners' Share of effectively connected income (IRC 1446).
General Information
Nonresidents
Frequently asked questions about international individual tax matters
Listing of ACCI-approved FAQs about International Individual tax matters by category.
General Information
Nonresidents