Page 73 - International Taxation IRS Training Guides

Chapter 3 Requirements

 The WA must determine the correct amount of

withholding based on:

• Income type (e.g., interest, dividend)

• Source of income (U.S. vs. foreign)

• Payee status (U.S. vs non-U.S.; beneficial owner vs

intermediary or flow-through)

• Payee type (e.g., corporation vs. individual)

• Availability of treaty benefits or statutory exemptions

 Documentation is key.

 Presumption rules apply in the absence of

documentation.

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