Non-U.S. Resident Aliens. The appropriate tax will be withheld based on IRS Section 1441 and existing tax treaties. Withholding is required at 30% (less pro-rated personal exemption amount) on payments for services unless: (1) Income is non-U.S. source. (2) Payment is effectively connected with a U.S. trade or business and individual has filed Form 4224, or (3) Income is partially or totally exempt or subject to a reduced withholding rate due to a tax treaty or pro-rated personal exemption amount and individual has filed Form 8233 to claim the exemption or reduced rate.
Appears in 8 contracts
Samples: Entertainer or Speaker Agreement, Entertainer or Speaker Agreement, Entertainer/Speaker Agreement
Non-U.S. Resident Aliens. The appropriate tax will be withheld based on IRS Section 1441 and existing tax treaties. Withholding is required at 30% (less pro-rated personal exemption amount) on payments for services unless:
(1) Income is non-U.S. source.
(2) Payment is effectively connected with a U.S. trade or business and individual has filed Form 4224, or
(3) Income is partially or totally exempt or subject to a reduced withholding rate due to a tax treaty or pro-rated personal exemption amount and individual has filed Form 8233 to claim the exemption or reduced rate.
Appears in 4 contracts
Samples: Entertainment Contract, Entertainment Contract, Entertainment Contract
Non-U.S. Resident Aliens. The appropriate tax will be withheld based on IRS Section 1441 and existing tax treaties. Withholding is required at 30% (less pro-pro- rated personal exemption amount) on payments for services unless:
(1) Income is non-U.S. source.
(2) Payment is effectively connected with a U.S. trade or business and individual has filed Form 4224, or
(3) Income is partially or totally exempt or subject to a reduced withholding rate due to a tax treaty or pro-rated personal exemption amount and individual has filed Form From 8233 to claim the exemption or reduced rate.
Appears in 2 contracts
Samples: Entertainment Contract, Entertainment Contract
Non-U.S. Resident Aliens. The appropriate tax will be withheld based on IRS Section 1441 and existing tax treaties. Withholding is required at 30% (less pro-rated personal exemption amount) on payments for services unless:
(1) Income is non-U.S. source.
(2) Payment is effectively connected with a U.S. trade or business and individual has filed Form 4224, or
(3) Income is partially or totally exempt or subject to a reduced withholding rate due to a tax treaty or pro-rated personal exemption amount and individual has filed Form From 8233 to claim the exemption or reduced rate.
Appears in 2 contracts
Samples: Entertainment Contract, Public Speaking Services Contract