Under chapter 4, withholding agents must withhold at a 30% rate under sections 14 on withholdable payments made to nonparticipating FFIs (including when the nonparticipating FFI is a flow-through entity or is acting as an intermediary), certain other foreign entities, and certain account holders of FFIs. A payment is considered to have been made whether it is made directly to the beneficial owner or to another person, such as an intermediary, agent, trustee, executor, or partnership, for the benefit of the beneficial owner. ![]() This tax is imposed on the gross amount paid and is generally collected by withholding under section 1441 or 1442 on that amount. sources that consists of interest (including certain original issue discount (OID)), dividends, rents, premiums, annuities, compensation for, or in expectation of, services performed, or other fixed or determinable annual or periodical (FDAP) gains, profits, or income. ![]() tax at a 30% rate on income they receive from U.S. Under chapter 3, foreign persons are generally subject to U.S.
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