Citations for ILW.COM's Seminar
US Tax Compliance
Session 2 held on July 30, 2009
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From Lowell G. Hancock
The Five Basic Withholding and Reporting Regimes Under U.S. Tax Law
References to the IRC are to the Internal Revenue Code (Title 26 U.S. Code)
References to the Treasury Regulations are to 26 CFR
IRC 1441/1442 Withholding on Payments to Foreign Persons
- Reporting/Withholding on U.S. Persons (Form 1099 Reporting-IRC Chapter 61)
- Reporting/Withholding on Foreign Persons Under IRC Chapter 3
- Backup Reporting/Withholding (pertains only to U.S. Persons)-IRC 3406
- Wage Reporting/Withholding (pertains to both U.S. & Foreign Persons)-IRC Chapters 21,23,24.
- Pension Reporting/Withholding (pertains to both U.S. & Foreign Persons)-IRC Chapters 3, 24.
Treas.Reg. 1.1461-1 Reporting Requirements for Forms 1042 / 1042-S
IRC 3401/3404 Withholding Federal Income Tax on Wages
IRC 3405 Special Rules for Withholding on Pensions/Annuities
IRC 3406 Backup Withholding in Cases in Which the Payee Has Failed to Provide His TIN (Taxpayer Identification Number)
IRC 3101-3128 Withholding Social Security / Medicare (FICA) Taxes on Wages
IRC 3301-3311 Employer Liability for U.S. Federal Unemployment (FUTA) Tax on Wages
RELEVANT IRS PUBLICATIONS
- Pub 15, Circular E, Employer's Tax Guide (rev. 01.2009)
- Pub 15-T New Wage Withholding and Advance Earned Income Credit Payment Tables (rev. 03.2009)
- Pub 515 Withholding Tax on Nonresident Aliens and Foreign Entities
- Pub 519 U.S. Tax Guide for Aliens
- Pub 901 U.S. Tax Treaties
REFERENCES TO THE IRS WEBSITE
Tax Withholding on Foreign Persons
Taxpayer Identification Numbers
IRS Tax Treaty Page
Treasury Tax Treaty Page
Taxation of Foreign Athletes and Entertainers
Central Withholding Agreements
Ask IRS a Question
IRS Forms and Publications
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