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Lesson 8: What rules apply to non-U.S. persons? Chapter 3: U.S. Source FDAP

Over these next few lessons, we are going to look at the rules and regulations that apply to non-U.S. persons, specifically focusing on Chapter 3 of the Internal Revenue Code. We will also look at the definition of U.S. source FDAP income, as that it critical to understanding when determining if payments are subject to U.S. information reporting and withholding.