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N
Nonresident Alien (NRA) Withholding
This appears on IRS Form 1042-S ("Foreign Person's US Source Income Subject to Withholding"). Nonresident alien withholding applies at the rate of 30% (or applicable treaty rate) for US-sourced interest and dividends but not gross proceeds from capital gains transactions paid by a US corporation (or by certain non-US corporations that have generally derived 25% or more of their gross income from sources within the United States). Compare backup withholding.
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