This document refers to Federal withholding taxes.
Separate withholding regimes apply to:
- Ìý
•ÌýÌýÌýÌý Employee wages
- Ìý
•ÌýÌýÌýÌý Fixed or determinable income paid to a non-resident alien (30% or lower tax treaty rate)
- Ìý
•ÌýÌýÌýÌý Proceeds from the disposal of US real property or any interest therein by a non-resident alien (15%)
- Ìý
•ÌýÌýÌýÌý Proceeds from the disposal of a US partnership interest by a non-resident (10%)
- Ìý
•ÌýÌýÌýÌý Income distributions made by a US partnership to a foreign partner (37%)
US1.6.1ÌýÌýÌýÌý Wage withholding
Employers are obliged to withhold Federal income Tax from all 'wages' paid to employees. What constitutes 'wages'
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Web page updated on 17 Mar 2025 13:21