FATCA and Nonresident Withholding

主要联系人: 马修年代. 莱格会计师

NRA扣缴

Payments to all foreign persons, including nonresident alien individuals, foreign entities and governments, may be subject to NRA withholding. Generally, a foreign person is subject to U.S. 对美国的税收.S. 收入来源. 大多数类型的U.S. 收入来源 received by a foreign person are subject to U.S. 税 of 30%, unless a reduced rate, including exemption, applies. 

FATCA(Foreign Account Tax Compliance Act)

FATCA isset of rules designed to assistthe IRS in collecting 税es owed by foreign persons that receive payments from U.S. 企业. It impacts nearly all non-U.S. entities that receive most types of U.S. 收入来源. Failure to comply with FATCA withholding regulations can result in increased 税 liability, penalties and fines for non-compliance. 

Under FATCA, your foreign payees are likely to be subject to the 30% withholding 税. Withholdable payments commonly include U.S. 源股息, 租金, 感兴趣, 版税, 工资, 工资, annuities or other fixed, 可测, annual or periodic income; gross proceeds from the sale or disposition of U.S. property that could produce 感兴趣 or dividends; or 感兴趣 paid by a foreign branch of a U.S. 银行. 

Schneider Downs’ professionals can assist in: 

  • A process to capture, track and maintain the data and documents required for FATCA reporting. 
  • Filing of Form 1042 and related Form 1042-S. 
  • Determining the classification of each of your foreign payees (NFFEs,FFIs, etc.). 
  • Assistancecollecting, validating and managing Forms W-8as part of your FATCA compliance process. 

About Schneider Downs Tax Advisors 

With one of the largest regional 税 practices in the country, Schneider Downs Tax Advisors’ personal focus on clients and in-depth understanding of current issues ensures that clients are complying with 税 filing requirements and maximizing 税 benefits. Our industry knowledge and focus ensures delivery of technical 税 strategies which can be implemented as practical business initiatives. 欲知详情,请浏览 4g.blocklines.net/tax-services.

案例研究
 
                                    Company impacted by ransomware.
大问题:
Company impacted by ransomware.
大的思考:
Restore system on-site and avoid six-figure ransom.
 
                                    Inefficient 税 credit realization.
大问题:
Inefficient 税 credit realization.
大的思考:
Identified a $900,000 税 credit, nearly twice as much as prior years.
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