Transcription of Table 1. Tax Rates on Income Other Than Personal ... - irs.gov
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Table 1. Tax Rates on Income Other Than Personal ... - irs.gov
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. Feb 2019). This Table lists the Income tax Rates on interest , dividends, royalties, and Other Income that is not effectively connected with the conduct of a trade or business. The Income code numbers shown in this Table are the same as the Income codes on Form 1042-S, Foreign Person's Source Income Subject to Withholding. In most cases, a net basis tax, rather than a reduced tax rate or exemption, applies if the Income is attributable to a permanent establishment of the taxpayer in the United States under the Business Profits article of the treaty.
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties Page 2 of 10. Interest ccc Dividends Pensions and Annuities Income Code Number 1 6 7 15
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