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Table Of Contents
Contents
Future Developments
What's New
Reminders
Introduction
Withholding of Tax
Withholding Agent
Chapter 3 Withholding Requirements
Chapter 4 Withholding Requirements
Forms 1042 and 1042-S Reporting Obligations
Withholding and Reporting Obligations (Other Than Forms 1042 and 1042-S Reporting)
Persons Subject to Chapter 3 or Chapter 4 Withholding
Identifying the Payee
Flow-Through Entities
Foreign Intermediaries
Foreign Persons
Additional Rules Specific to Chapter 4
Documentation
Documentation for Chapter 3
Documentation for Chapter 4
Additional Documentation Rules Applicable to Chapters 3 and 4
Beneficial Owners
Foreign Intermediaries and Foreign Flow-Through Entities
Qualified Intermediary (QI)
Nonqualified Intermediary (NQI)
Withholding Foreign Partnerships (WPs)
Withholding Foreign Trusts (WTs)
Standards of Knowledge for Purposes of Chapter 3
Reason To Know
Withholding Certificates
Documentary Evidence
Indirect Account Holders' Chapter 3 Status
Standards of Knowledge for Purposes of Chapter 4
Notification by the IRS
GIIN Verification
Reason To Know
Withholding Certificates
Documentary Evidence
Payee Documentation From Intermediaries or Flow-Through Entities
Presumption Rules
Presumption Rules for Chapter 4
Income Subject to Withholding
Amounts Subject to Chapter 3 Withholding
Amounts Subject to Chapter 4 Withholding
Source of Income
Fixed or Determinable Annual or Periodical (FDAP) Income
Withholding on Specific Income
Effectively Connected Income
Income Not Effectively Connected
Interest
Reduced Rates of Withholding on Interest
Dividends
Dividend Equivalents
Gains
Royalties
Real Property Income and Natural Resources Royalties (Income Code 14)
Pensions, Annuities, and Alimony (Income Code 15)
Scholarships and Fellowship Grants Subject to Chapter 3 Withholding (Income Code 16)
Other Grants, Prizes, and Awards Subject to Chapter 3 Withholding
Pay for Personal Services Performed
Wages Paid to Employees— Graduated Withholding
Artists and Athletes (Income Codes 42 and 43)
Other Income
Foreign Governments and Certain Other Foreign Organizations
U.S. or Foreign TINs
Global Intermediary Identification Numbers (GIINs)
Depositing Withheld Taxes
When Deposits Are Required
Adjustment for Overwithholding
Returns Required
Form 8966
Extensions of Time To File
Penalties
Partnership Withholding on Effectively Connected Income
Who Must Withhold
Foreign Partner
Amount of Withholding Tax
Reporting and Paying the Tax
Publicly Traded Partnerships (PTPs)
Section 1446(f) Withholding
U.S. Real Property Interest
Reporting and Paying the Tax
Withholding Certificates
Amendments to Applications
Definitions
Tax Treaties
How To Get Tax Help
The Taxpayer Advocate Service (TAS) Is Here To Help You
What Is TAS?
How Can You Learn About Your Taxpayer Rights?
What Can TAS Do For You?
How Can You Reach TAS?
How Else Does TAS Help Taxpayers?
TAS for Tax Professionals
Low Income Taxpayer Clinics (LITCs)
Index
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