Posts Tagged ‘tax reporting’

1. INTRODUCTION The table below summarizes foreign person withholding and reporting under 26 C.F.R. §1.1441-1. For the purposes of 26 C.F.R. §1.1441-1, “individual” is defined as: 26 C.F.R. § 1.6041-4 – Foreign-related items and other exceptions. (3) Individual— (i) Alien individual.  The term alien individual means an individual who is not a citizen or a national of the United States.…