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Caution: U.S. Nonresident Tax Withholding May Apply to Payments of Certain Types of U.S. Source Income to Foreign Persons

Payments of certain types of U.S. source income to foreign persons are subject to U.S. nonresident tax withholding, which generally requires 30% gross withholding at source.  The types of U.S. source income subject to U.S. nonresident tax withholding include interest, dividends, rents, royalties and compensation for services performed by a foreign person in the United […]