Posts Tagged ‘tax reporting’

1. INTRODUCTION This article addresses “foreign person” reporting and withholding, which means anyone who does not CONSENT to the privileged civil status of “U.S. person”, INCLUDING American Nationals wishing to remain foreign. Two forms are used to implement “foreign person” withholding and reporting: Withholding agents as defined in 26 U.S.C. §7701(a)(16) are the only one…