Seminar Instructor: Mei Lin Kis of Integer CPA’s

Similar to backup withholding, foreign withholding is the U.S. mechanism to collect tax from non-resident aliens and foreign companies transacting business within the United States. This course is designed to assist practitioners in determining when they are required to withhold, how to determine the rate of withholding, and what forms or documentation is required.

Learning Objective:

After completing this course the participant will be able to:

  • Determine who is subject to withholding.
  • Determine the rate of withholding required.
  • Determine what documentation is required to be maintained by the taxpayer, including forms: W-9, W-8BEN, W-8BEN-E, W-8ECI, W-8IMY, and W-8EXP.
  • Determine the proper forms to be filed, including:
    • Form 1042 and Form 1042-S, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
    • Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
    • Form 8804 and Form 8805, Annual Return for Partnership Withholding Tax.

For more information on this seminar, or to register visit: