International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 discuss the special Rules and Regulations pertaining to Tax Withholding on Foreign Persons
- International Withholding Designated Tier I
The IRS has designated as a tier I compliance issue “Reporting and Withholding on U.S. Source FDAP Income” under Internal Revenue Code section 1441. The focus of compliance improvement will be on withholding agents’ obligations to withhold and report to IRS.
- Tax Withholding Types
- Federal Income Tax Withholding
- Social Security Tax / Medicare Tax and Self-Employment
- Federal Unemployment Tax
- Withholding On Payments of U.S. Source Income to Foreign Persons IRC 1441 to 1443 (Form 1042) – NRA Withholding
- Withholding of Tax on Dispositions of United States Real Property Interests – FIRPTA Withholding
- Withholding of Tax on Foreign Partners’ Share of Effectively Connected Income. IRC 1446 – Partnership Withholding
- Pensions and Annuity Withholding
- Central Withholding Agreements
- Foreign Persons Receiving Rental Income From U.S. Real Property
Contact International Tax Attorneys Ainer & Fraker, LLP (800) 775-7612 to discuss your International Tax needs.