US Tax Code Section 1441: Withholding & Reporting Requirements

Enforcement of the tax withholding and reporting obligations imposed upon U.S. entities, with respect to payments to non-US citizens, has without doubt become one of the hottest topics at the Internal Revenue Service (IRS). As evidence of the importance the IRS is placing on this issue, withholding tax has now been designated as a Tier l issue. At issue, is Section 1441 of the tax code which stipulates that payments made to a non-U.S. citizen for services performed in the United States are subject to withholding tax.

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