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IRC section 871(a)(1): 30 percent tax on US-source royalties and other fixed income of nonresident individuals, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Record	Kind	As stated	Dated
IRC section 871(a)(1): 30 percent tax on US-source royalties and other fixed income of nonresident individuals (26 U.S.C. 871(a)(1)(A))	Law or ruling	A holder who is a foreign individual or sole proprietor owes a flat 30 percent US tax on…	18 Oct 2026