Page 71 - International Taxation IRS Training Guides

Withholding

alien (NRA) may engage in U.S.
 A nonresident

activities and U.S. withholding taxes may
investment
those investments.
be imposed on income from

withholding tax rules apply to payments of U.S.
 U.S.
source income to NRAs
with respect to various types

of portfolio investments
such as “FDAP” and “FIRPTA”

income.

 NRA
is taxed on a sale of U.S. real property, and in
shares of domestic
certain situations the sale of

which consist
corporations the business assets of
property.
mostly of U.S. real

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