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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Withholding
You can claim the tax withheld during the year as a payment against your U.S.
tax.
Withholding from wagesAny federal income tax withheld from your wages
during the tax year while you were a nonresident alien is allowed as a payment
against your U.S. income tax liability for the same year. You can claim the
income tax withheld whether or not you were engaged in a trade or business in
the United States during the year, and whether or not the wages (or any other
income) were connected with a trade or business in the United States.
Excess social security tax withheldIf you have two or more employers,
you may be able to claim a credit against your U.S. income tax liability for
social security tax withheld in excess of the maximum required.
Tax paid on undistributed long-term capital gainsIf you are a
shareholder in a mutual fund (or other regulated investment company) or real
estate investment trust, you can claim a credit for your share of any taxes paid
by the company on its undistributed long-term capital gains. You will receive
information on Form 2439, Notice to Shareholder of Undistributed Long-Term
Capital Gains, which you must attach to your return.
Tax withheld at the sourceYou can claim as a payment any tax withheld
at the source on investment and other fixed or determinable annual or periodic
income paid to you. Fixed or determinable income includes interest, dividend,
rental, and royalty income that you do not claim to be effectively connected
income. Wage or salary payments can be fixed or determinable income to you, but
usually are subject to withholding as discussed above. Taxes on fixed or
determinable income are withheld at a 30% rate or at a lower treaty rate.
Tax withheld on partnership incomeIf you are a foreign partner in a
partnership, the partnership will withhold tax on your share of effectively
connected taxable income from the partnership. The partnership will give you a
statement on Form 8805, Foreign Partner�s Information Statement of Section 1446
Withholding Tax, showing the tax withheld. A partnership that is publicly traded
may withhold on your actual distributions of effectively connected income. In
this case, the partnership will give you a statement on Form 1042-S. Claim the
tax withheld as a payment on line 60b or 60d of Form 1040NR, as appropriate.
Claiming tax withheld on your returnWhen you fill out your tax return,
take extra care to enter the correct amount of any tax withheld shown on your
information documents. The following table lists some of the more common
information documents and shows where to find the amount of tax withheld.
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