2021 International Slides 12.09.2021 - FINAL | Page 15

• Interest
• Dividends
• Royalties
• Payments for services performed in U . S . by foreign person
• Foreign partner ’ s share of U . S . partnership income
• Sale of U . S . real property
• Withholding tax can be reduced or eliminated under a treaty

Withholding Requirements

• Types of international transactions subject to withholding

• Interest

• Dividends

• Royalties

• Payments for services performed in U . S . by foreign person

• Foreign partner ’ s share of U . S . partnership income

• Sale of U . S . real property

• Treaty Benefits

• Withholding tax can be reduced or eliminated under a treaty

• Payments subject to withholding must be reported each year on Form 1042

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