Partnerships are required to withhold
income tax on effectively connected taxable income deemed allocable to foreign partners.
The certificate authorizes the purchaser to withhold
(and remit) an amount less than the 15% FIRPTA withholding tax.
A payor of U.S.-sourced income to a nonresident alien is generally required to deduct and withhold
30% of the amount of the payment, unless a lower treaty rate applies.
Comelec also argued that the exemption did not distinguish what kind of tax it is exempted from, and given that the withholding tax is still a tax, it should not be faulted for its failure to withhold
If the application is still pending with the IRS on the date of sale, the transferee must withhold
the correct amount of tax, but the amount withheld does not have to be reported and paid immediately.
In addition, the section imposes additional filing requirements for payroll providers who withhold
Illinois Income Tax for employers during the year and who are subject to magnetic media filings under 26 CFR 301.60112.
QIs are foreign financial institutions that contract with IRS to withhold
and report U.S.
It mandates that federal, state and local governments withhold
3 percent from payments for goods and services.
Agencies would no longer be required to withhold
5% of the amount due under a time-and-materials or labor-hour contract if the Federal Acquisition Regulation councils adopt a proposed rule.
The new withholding tables will tell employers and payroll administrators how much less in federal income taxes to withhold
from workers' wages.
All comments used in Feedback must be signed, but we withhold
names on request.
Anne makes the difficult choice to withhold
treatment, and the infant's soul is released from his imperfect body.
Know the side effects and know when to withhold
medications and notify the physician.
The most recent answer to such problems, which may well become standard practice, is to sedate these patients into complete unconsciousness and to withhold
nutrition and hydration until they die.
To eliminate the underwithholding, the taxpayers could either instruct one of the employers to withhold
an additional specific amount per pay period or to withhold
at the higher withholding rates for a single rather than a married taxpayer.