Sentences with phrase «nonresident alien individual»

A flat tax of 30 percent was imposed on U.S. source capital gains in the hands of nonresident alien individuals physically present in the United States for 183 days or more during the taxable year.

This document contains final and temporary regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.

These regulations are related to withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.

If you are a nonresident alien individual or foreign entity with investments in Franklin Templeton US mutual funds, you will receive a Form 1042 - S, if you received any of the following during the calender year: ordinary income dividends (including short - term capital gain and interest - related dividends) or other distributions from long - term capital gains, gains from US real property interests, return of capital or distributions from retirement accounts.

Notwithstanding the provisions of paragraph (1), a nonresident alien individual (other than an individual described in section 3401 (a)(6)(A) or (B)-RRB- shall be entitled to only one withholding exemption.

These regulations are related to withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.

(6) for such services, performed by a nonresident alien individual, as may be designated by regulations prescribed by the Secretary; or

This document contains final and temporary regulations regarding withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U.S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations.

If the taxpayer is a nonresident alien individual for any portion of the taxable year, this section shall apply only if such individual is treated as a resident alien of the United States for purposes of this chapter by reason of an election under subsection (g) or (h) of section 6013.

A «foreign person» is a nonresident alien individual or foreign corporation, partnership or estate.