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U.S. Withholding on Payments to Foreign Persons

U.S. WITHHOLDING ON PAYMENTS TO FOREIGN PERSONS

Cost Free
Presentation Length 1.0 hour

Recorded DateJanuary 11, 2022
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

If a U.S. resident makes a payment to a foreign resident, that payment may be subject to withholding at 30%. Although there are many provisions in the Internal Revenue Code that may reduce—or even eliminate—that withholding, those rules are extremely complex. Moreover, the failure to withhold will result in a tax liability for the U.S. payor which the IRS will try to collect. This program will detail the withholding rules and the exceptions so that U.S. payors of income to foreign persons will sleep better at night! 

Learning Objectives:


  • Determine withholding on fixed, determinable, annual, or periodic (FDAP) income to foreign persons 

  • Recall exceptions to the withholding rules

  • Identify the procedure for withholding

  • Calculate withholding for a U.S. purchaser of U.S. real estate and U.S. partnerships

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
Linkedin

Robert Misey, J.D., LL.M.

Reinhart Boerner Van Deuren s.c.
Chair of the International Department
rmisey@reinhartlaw.com
(312) 207-5456

Reinhartboernervan

Robert Misey leads the International Department for the law firm of Reinhart Boerner Van Deuren and is a former trial attorney for the IRS Chief Counsel (International) in Washington, DC. Robert is Chair of the International Tax Committee for the ABA and a member of the bar in California, Wisconsin, and the District of Columbia. He is also the author of the book, A Practical Guide to U.S. Taxation of International Transactions and Federal Taxation: Practice and Procedure.

About Our Presenter

Reinhartboernervan
At Reinhart Boerner Van Deuren, we know that every trusted relationship begins with understanding. That is why each of our committed attorneys takes the time to listen critically, learn the unique attributes of each client’s business, and work together to build a foundation for success that goes beyond providing legal services. While doing so, we draw upon an exceptionally broad base of experienced attorneys and deep knowledge of the industries and sectors we serve. This blend of active understanding grounded by informed perspective equips our attorneys to deliver uniquely creative, yet efficient, legal counsel.