The US source income refers to dividends and interest earned on securities issued by US companies, US-registered mutual funds, and interest earned on US Treasury obligations and US Government agency securities. Non-US persons who receive US source income are subject to US tax withholding.
What is a US source income?
Articles in this section
- Tax on US dividends
- What is the W-8 form, and when should I submit it?
- I have an error message when submitting the form.
- I cannot sign the form due to the problems with the Internet connection.
- What countries have a double taxation treaty with the US?
- What are the tax treaty rates for different countries?
- Who should complete the W-8 series form?
- How do I benefit from completing the W-series forms?
- What happens if I do not submit the W-8 form?
- Can I submit a paper form instead of the electronic one in the Client’s Area?