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Tax Exempt and Government Entities Division and Federal, State and Local Governments
Payments Made to Foreign Persons: A Basic Overview for Government Entities
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Presented on:

May 12, 2011
2 p.m. ET

Presented by:
Valerie Hardeman, Central Group Manager
Robert Ching, FSLG Specialist

Learn about:
  • The relevance of U.S. immigration law for tax administration.
  • Employer responsibilities as withholding agents on payments made to nonresident aliens.
  • Common visa types and how they impact employment tax reporting and payment provisions.
  • When payments to a foreign person become subject to 30% withholding tax requirements.
  • The purpose of Forms 1042/1042-S and its tax deposit requirements.
  • Documentation required from foreign persons who receive U.S. sourced income.

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