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CITATIONS

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

• 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

Home Page
www.irs.gov

International Taxpayer
http://www.irs.gov/businesses/small/international/index.html

Tax Withholding on Foreign Persons
http://www.irs.gov/businesses/small/international/article/0,,id=106981,00.html

Taxpayer Identification Numbers
http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html

IRS Tax Treaty Page
http://www.irs.gov/businesses/international/article/0,,id=96739,00.html

Treasury Tax Treaty Page
http://www.ustreas.gov/offices/tax-policy/treaties.shtml

Taxation of Foreign Athletes and Entertainers
http://www.irs.gov/businesses/small/international/article/0,,id=176173,00.html

Central Withholding Agreements
http://www.irs.gov/businesses/small/international/article/0,,id=106060,00.html

Ask IRS a Question
http://www.irs.gov/help/page/0,,id=133197,00.html

IRS Forms and Publications
http://www.irs.gov/formspubs/index.html

                        

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