Source: https://www.law.cornell.edu/cfr/text/26/1.1441-0
Timestamp: 2018-09-23 16:07:22
Document Index: 560510247

Matched Legal Cases: ['art 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 1.1441-0 - Outline of regulation provisions for section 1441. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter A › Part 1 › Section 1.1441-0
(D) Special rules applicable to a withholding certificate provided by a qualified intermediary that assumes primary withholding responsibility under chapter 3 and chapter 4 of the Internal Revenue Code.
(E) Special rules applicable to a withholding certificate provided by a qualified intermediary that assumes primary Form 1099 reporting and backup withholding responsibility but not primary withholding under chapter 3 and chapter 4.
(F) Special rules applicable to a withholding certificate provided by a qualified intermediary that assumes primary withholding responsibility under chapter 3 and chapter 4 and primary Form 1099 reporting and backup withholding responsibility and a withholding certificate provided by a withholding foreign partnership or a withholding foreign trust.
(C) Documentary evidence furnished for offshore obligation.
(2) Special rule for withholdable payments made to exempt recipients.
(D) Payments with respect to offshore obligations.
(E) Certain payments for services.
(vi) U.S. branches and territory financial institutions not treated as U.S. persons.
(B) Special rule for offshore obligations.
(B) Special rule for establishing that income is effectively connected with the conduct of a U.S. trade or business.
(iv) Special rule for determining validity of withholding certificate containing inconsequential errors.
(v) Special effective date.
(ii) Dual residents.
(5) Financial institution and foreign financial institution (or FFI).
(10) Chapter 3 of the Code (or chapter 3).
(28) Nonwithholding foreign partnership (or NWP).
(29) Withholding foreign partnership (or WP).
(30) Possession of the United States or U.S. territory.
(31) Amount subject to chapter 3 withholding.
(32) EIN.
(33) Flow-through withholding certificate.
(34) Foreign payee.
(35) Intermediary withholding certificate.
(36) Nonwithholding foreign trust (or NWT).
(37) Payment with respect to an offshore obligation.
(38) Permanent residence address.
(ii) Hold mail instruction.
(39) Standing instructions to pay amounts.
(40) Territory financial institution.
(41) TIN.
(42) Withholding foreign trust (or WT).
(43) Certified deemed-compliant FFI.
(44) Chapter 3 withholding rate pool.
(45) Chapter 3 status.
(46) Chapter 4 of the Code (or chapter 4).
(47) Chapter 4 status.
(48) Chapter 4 withholding rate pool.
(49) Deemed-compliant FFI.
(50) GIIN (or Global Intermediary Identification Number).
(51) NFFE.
(52) Nonparticipating FFI.
(53) Participating FFI.
(54) Preexisting obligation.
(55) Registered deemed-compliant FFI.
(56) Withholdable payment.
(B) Requirement to collect foreign TIN and date of birth beginning January 1, 2017.
(2) Nonqualified intermediary withholding statement for withholdable payments.
(3) Alternative withholding statement.
(2) Withholding rate pools.
(ii) Withholding rate pools for .chapter 4 purposes.
(3) Allocation information.
(4) Failure to provide allocation information.
(5) Cure provision.
(6) Form 1042-S reporting in case of allocation failure.
(7) Liability for tax, interest, and penalties.
(8) Applicability to flow-through entities and certain U.S. branches.
(v) Withholding certificate from certain U.S. branches (including territory financial institutions).
(1) Withholding certificates and documentary evidence.
(2) Documentary evidence for treaty claims and treaty statements.
(2) Obligation to notify a withholding agent of a change in circumstances.
(3) Withholding agent's obligation with respect to a change in circumstances.
(iii) Retention of documentation.
(2) Same information as paper Form W-8.
(3) Perjury statement and signature requirements.
(i) Perjury statement.
(ii) Electronic signature.
(4) Requests for electronic Form W-8 data.
(C) Form 8233.
(D) Forms and documentary evidence received by facsimile or email.
(E) Third party repositories.
(v) Additional procedures for certificates provided electronically.
(ix) Certificates to furnished for each obligation unless exception applies.
(A) Exception for certain branch or account systems or system maintained by agent.
(B) Reliance on certification provided by introducing brokers.
(C) Reliance on documentation and certifications provided between principals and agents.
(1) Withholding agent as agent.
(2) Withholding agent as principal.
(D) Reliance upon documentation for accounts acquired in merger or bulk acquisition for value.
(2) Withholding rate pool requirements for a withholdable payment.
(3) Alternative procedure for U.S. non-exempt recipients.
(6) Qualified derivatives dealers.
(3) Section 871(m) transactions.
(ii) Manner of payment.
(iii) Determinability of amount.
(3) Original issue discount.
(i) Amount subject to tax.
(ii) Amounts subject to withholding.
(iii) Exceptions to withholding.
(4) Securities lending transactions and equivalent transactions.
(5) REMIC residual interests.
(6) Dividend equivalents.
(c) Other income subject to withholding.
(d) Exceptions to withholding where no money or property is paid or lack of knowledge.
(2) Cancellation of debt.
(3) Satisfaction of liability following underwithholding by withholding agent.
(4) Withholding exemption inapplicable.
(2) Income allocated under section 482.
(3) Blocked income.
(4) Special rules for dividends.
(5) Certain interest accrued by a foreign corporation.
(6) Payments other than in U.S. dollars.
(7) Payments of dividend equivalents.
(ii) Payment.
(iii) Premiums and other upfront payments.
§ 1.1441-3 Determination of amounts to be withheld.
(1) Withholding on gross amount.
(2) Coordination with chapter 4.
(b) Withholding on payments on certain obligations.
(1) Withholding at time of payment of interest.
(2) No withholding between interest payment dates.
(ii) Anti-abuse rule.
(c) Corporate distributions.
(2) Exception to withholding on distributions.
(ii) Reasonable estimate of accumulated and current earnings and profits on the date of payment.
(B) Procedures in case of underwithholding.
(C) Reliance by intermediary on reasonable estimate.
(3) Special rules in the case of distributions from a regulated investment company.
(ii) Reliance by intermediary on reasonable estimate.
(4) Coordination with withholding under section 1445.
(A) Withholding under section 1441.
(B) Withholding under both sections 1441 and 1445.
(C) Coordination with REIT/QIE withholding.
(ii) Intermediary reliance rule.
(d) Withholding on payments that include an undetermined amount of income.
(2) Withholding on certain gains.
(e) Payments other than in U.S. dollars.
(2) Payments in foreign currency.
(f) Tax liability of beneficial owner satisfied by withholding agent.
(g) Conduit financing arrangements
(1) Duty to withhold.
(h) Dividend equivalents.
(2) Reliance by withholding agent on reasonable determinations.
(a) Certain income connected with a U.S. trade or business.
(2) Withholding agent's reliance on a claim of effectively connected income.
(ii) Special rules for U.S. branches of foreign persons.
(A) U.S. branches of certain foreign banks or foreign insurance companies.
(B) Other U.S. branches.
(3) Income on notional principal contracts.
(ii) Exception for certain payments.
(iii) Exception for specified notional principal contracts.
(b) Compensation for personal services of an individual.
(1) Exemption from withholding.
(2) Manner of obtaining withholding exemption under tax treaty.
(ii) Withholding certificate claiming withholding exemption.
(iii) Review by withholding agent.
(iv) Acceptance by withholding agent.
(v) Copies of Form 8233.
(3) Withholding agreements.
(4) Final payment exemption.
(5) Requirement of return.
(6) Personal exemption.
(ii) Multiple exemptions.
(iii) Special rule where both certain scholarship and compensation income are received.
(c) Special rules for scholarship and fellowship income.
(2) Alternate withholding election.
(d) Annuities received under qualified plans.
(e) Per diem of certain alien trainees.
(f) Failure to receive withholding certificates timely or to act in accordance with applicable presumptions.
(b) Rules applicable to U.S. partnerships, trusts, and estates.
(1) Payments to U.S. partnerships, trusts, and estates.
(2) Withholding by U.S. payees.
(i) U.S. partnerships.
(B) Effectively connected income of partners.
(ii) U.S. simple trusts.
(iii) U.S. complex trusts and U.S. estates.
(iv) U.S. grantor trusts.
(v) Subsequent distribution.
(vi) Coordination with chapter 4 requirements for U.S. partnerships, trusts, and estates.
(c) Foreign partnerships.
(1) Determination of payee.
(i) Payments treated as made to partners.
(ii) Payments treated as made to the partnership.
(iii) Rules for reliably associating a payment with documentation.
(iv) Coordination with chapter 4 for payments made to foreign partnerships.
(2) Withholding foreign partnerships.
(i) Reliance on claim of withholding foreign partnership status.
(ii) Withholding agreement.
(iii) Withholding responsibility.
(iv) Withholding certificate from a withholding foreign partnership.
(3) Nonwithholding foreign partnerships.
(i) Reliance on claim of foreign partnership status.
(ii) Reliance on claim of reduced withholding by a partnership for its partners.
(iii) Withholding certificate from a nonwithholding foreign partnership.
(iv) Withholding statement provided by nonwithholding foreign partnership and coordination with chapter 4.
(v) Withholding and reporting by a foreign partnership.
(d) Presumption rules.
(2) Determination of partnership status as U.S. or foreign in the absence of documentation.
(3) Determination of partners' status in the absence of certain documentation.
(4) Determination by a withholding foreign partnership of the status of its partners.
(e) Foreign trusts and estates.
(2) Payments to foreign complex trusts and foreign estates.
(3) Payees of payments to foreign simple trusts and foreign grantor trusts.
(i) Payments for which beneficiaries and owners are payees.
(ii) Payments for which trust is payee.
(iii) Coordination with chapter 4 for payments made to foreign simple trusts and foreign grantor trusts.
(4) Reliance on claim of foreign complex trust or foreign estate status.
(5) Foreign simple trust and foreign grantor trust.
(i) Reliance on claim of foreign simple trust or foreign grantor trust status.
(ii) Reliance on claim of reduced withholding by a foreign simple trust or foreign grantor trust for its beneficiaries or owners.
(iii) Withholding certificate from foreign simple trust or foreign grantor trust.
(iv) Withholding statement provided by foreign simple trust or foreign grantor trust and coordination with chapter 4.
(v) Withholding foreign trusts.
(6) Presumption rules.
(ii) Determination of status as U.S. or foreign trust or estate in the absence of documentation.
(iii) Determination of beneficiary or owner's status in the absence of certain documentation.
(f) Failure to receive withholding certificate timely or to act in accordance with applicable presumptions.
(b) Reliance on claim of reduced withholding under an income tax treaty.
(i) Identification of limitation on benefits provisions.
(ii) Reason to know based on existence of treaty.
(2) Payment to fiscally transparent entity.
(ii) Certification by qualified intermediary.
(iii) Dual treatment.
(3) Certified TIN.
(4) Claim of benefits under an income tax treaty by a U.S. person.
(2) Income to which special rules apply.
(3) Certificate of residence.
(4) Documentary evidence establishing residence in the treaty country.
(ii) Persons other than individuals.
(5) Statements regarding entitlement to treaty benefits.
(i) Statement regarding conditions under a limitation on benefits provision.
(ii) Statement regarding whether the taxpayer derives the income.
(d) Joint owners.
(e) Competent authority.
(f) Failure to receive withholding certificate timely.
(2) Dividend equivalents.
§ 1.1441-7 General provisions relating to withholding agents.
(a) Withholding agent defined.
(2) Withholding agent with respect to dividend equivalents.
(b) Standards of knowledge.
(2) Reason to know.
(3) Financial institutions - limits on reason to know.
(ii) Limits on reason to know for preexisting obligations.
(4) Rules applicable to withholding certificates.
(5) Withholding certificate - establishment of foreign status.
(i) Classification of U.S. status, U.S. address, or U.S. telephone number.
(ii) U.S. place of birth.
(iii) Standing instructions with respect to offshore obligations.
(6) Withholding certificate - claim of reduced rate of withholding under treaty.
(i) Permanent residence address.
(iii) Standing instructions.
(7) Documentary evidence.
(8) Documentary evidence - establishment of foreign status.
(i) Documentary evidence received prior to January 1, 2001.
(ii) Documentary evidence received after December 31, 2000.
(A) Treatment of individual's foreign status.
(B) Presumption of entity's foreign status.
(iii) U.S. place of birth.
(iv) Standing instructions with respect of offshore obligations.
(9) Documentary evidence - claim of reduced rate of withholding under treaty.
(i) Permanent residence address and mailing address.
(ii) Standing instructions.
(10) Indirect account holders.
(11) Limits on reason to know for multiple obligations belonging to a single person.
(12) Reasonable explanation supporting claim of foreign status.
(13) Additional guidance.
(c) Agent.
(2) Authorized agent.
(3) Liability of withholding agent acting through an agent.
(d) United States obligations.
(e) Assumed obligations.
(f) Conduit financing arrangements.
(1) Liability of withholding agent.
(2) Exception for withholding agents that do not know of conduit financing arrangement.
§ 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
(a) Foreign governments.
(b) Reliance on claim of exemption by foreign government.
(c) Income of a foreign central bank of issue or the Bank for International
(1) Certain interest income.
(2) Bankers' acceptances.
(d) Exemption for payments to international organizations.
(e) Failure to receive withholding certificate timely and other applicable procedures.
§ 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
(a) Exemption from withholding for exempt income.
(b) Reliance on foreign organization's claim of exemption from withholding.
(2) Withholding certificate.
(3) Presumptions in the absence of documentation.
(4) Reason to know.
(c) Failure to receive withholding certificate timely and other applicable procedures.
[T.D. 8734, 62 FR 53421, Oct. 14, 1997, as amended by T.D. 8881, 66 FR 32168, May 22, 2000; T.D. 9023, 67 FR 70312, Nov. 22, 2002; T.D. 9272, 71 FR 43366, Aug. 1, 2006; T.D. 9415, 73 FR 40172, July 14, 2008; T.D. 9808, 82 FR 2056, Jan. 6, 2017]
By T.D. 9808, 82 FR 2056, Jan. 6, 2017, § 1.1441-0 was amended; however, portions of the amendment could not be incorporated due to inaccurate amendatory instruction.