§ 1441. Withholding of tax on nonresident aliens

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 357 · 68A Stat. 357

   Enacted · 26 U.S.C. § 1441

   Aug. 16, 1954, ch. 736, 68A Stat. 357

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 357

2. 1956

   Public Law not identified

   Added · 26 U.S.C. § 1441(c)(6)

   Subsec. (c)(6). Act July 18, 1956, added section 544(f) to act Aug. 26, 1954, which section amended this subsection by adding par. (6)

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (c)(6). Act July 18, 1956, added section 544(f) to act Aug. 26, 1954, which section amended this subsection by adding par. (6).

3. 1958

   Technical Amendments Act of 1958

   Pub. L. 85–866 title I § 40(b) · 72 Stat. 1606

   Inserted · 26 U.S.C. § 1441(b); 26 U.S.C. § 1441(c)(5)

   Pub. L. 85–866 inserted “section 403(a)(2),” after “section 402(a)(2),”

   Source evidence

   Code amendment note
   Subsecs. (b), (c)(5). Pub. L. 85–866 inserted “section 403(a)(2),” after “section 402(a)(2),”.

   Enacted provision · exact public law section
   (b) Conforming Amendment.— Subsections (b) and (c) (5) 26 USC 1441. of section 1441 (relating to withholding of tax on nonresident aliens) are each amended by inserting “section 403 (a) (2),” after “section 402 (a) (2),”.

4. 1961

   Mutual Educational and Cultural Exchange Act of 1961

   Pub. L. 87–256 § 110(d)(1) · 75 Stat. 527

   Changed · 26 U.S.C. § 1441(a)

   Pub. L. 87–256, § 110(d)(1), required a tax equal to 18 percent of the item in the case of any item of income specified in second sentence of subsection (b)

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 87–256, § 110(d)(1), required a tax equal to 18 percent of the item in the case of any item of income specified in second sentence of subsection (b).

   Enacted provision · exact public law section
   (1) Section 1441(a) of the Internal Revenue Code of 1954 (relating to withholding of tax on nonresident aliens) is amended by inserting before the period at the end thereof the following: “, except that in me case of any item of income specified in the second sentence of subsection (b), the tax shall be equal to 18 percent of such item”.

5. 1961

   Mutual Educational and Cultural Exchange Act of 1961

   Pub. L. 87–256 § 110(d)(2) · 75 Stat. 527

   Inserted · 26 U.S.C. § 1441(b)

   Pub. L. 87–256, § 110(d)(2), inserted provisions listing items of income from which tax shall be deducted and withheld at the rate of 18 percent

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 87–256, § 110(d)(2), inserted provisions listing items of income from which tax shall be deducted and withheld at the rate of 18 percent.

   Enacted provision · exact public law section
   (2) Section 1441(b) of such Code (relating to income items subject to withholding) is amended by adding at the end thereof the following new sentence: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 18 percent are— “(1) that portion of any scholarship or fellowship grant which is received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is not excluded from gross income under section 117(a)(1) solely by reason of section 117(b)(2)(B); and “(2) amounts described in subparagraphs (A), (B), (C), and (D) of section 117(a)(2) which are received by any such nonresident alien individual and which are incident to a scholarship or fellowship grant to which section 117(a)(1) applies, but only to the extent such amounts are includible in gross income.”

6. 1961

   Mutual Educational and Cultural Exchange Act of 1961

   Pub. L. 87–256 § 110(d)(3) · 75 Stat. 527

   Amended · 26 U.S.C. § 1441(c)(4)

   Pub. L. 87–256, § 110(d)(3), authorized the exemption from deduction and withholding of the compensation for personal services of a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subpar. (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended

   Source evidence

   Code amendment note
   Subsec. (c)(4). Pub. L. 87–256, § 110(d)(3), authorized the exemption from deduction and withholding of the compensation for personal services of a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subpar. (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended.

   Enacted provision · exact public law section
   (3) Section 1441(c)(4) of the Internal Revenue Code of 1954 (relating to exceptions to withholding of tax on nonresident aliens) is amended to read as follows: “(4) Compensation of certain aliens.— Under regulations prescribed by the Secretary or his delegate, there may be exempted from deduction and withholding under subsection (a) the compensation for personal services of— “(A) nonresident alien individuals who enter and leave the United States at frequent intervals, and “(B) a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended.”

7. 1964

   Revenue Act of 1964

   Pub. L. 88–272 title III § 302(c) · 78 Stat. 19

   Changed · 26 U.S.C. § 1441(a); 26 U.S.C. § 1441(b)

   Pub. L. 88–272 reduced the withholding rate from 18% to 14%

   Source evidence

   Code amendment note
   Subsecs. (a), (b). Pub. L. 88–272 reduced the withholding rate from 18% to 14%.

   Enacted provision · exact public law section
   (c) Withholding of Tax on Certain Nonresident Aliens.— Subsections 68A Stat. 357; 75 Stat. 536. 26 USC 1441. (a) and (b) of section 1441 (relating to withholding of tax on nonresident aliens) are amended by striking out “18 percent” and inserting in lieu thereof “14 percent”.

8. 1966

   Foreign Investors Tax Act of 1966

   Pub. L. 89–809 § 103(h)(1) · 80 Stat. 1539

   Substituted · 26 U.S.C. § 1441(a)

   Pub. L. 89–809, § 103(h)(1), substituted “or of any foreign partnership” for “, or of any partnership not engaged in trade or business within the United States and composed in whole or in part of nonresident aliens,”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 89–809, § 103(h)(1), substituted “or of any foreign partnership” for “, or of any partnership not engaged in trade or business within the United States and composed in whole or in part of nonresident aliens,”.

   Enacted provision · exact public law section
   (1) by striking out “, or of any partnership not engaged in trade or business within the United States and composed in whole or in part of nonresident aliens,” in subsection (a) and inserting in lieu thereof “or of any foreign partnership”;

9. 1966

   Foreign Investors Tax Act of 1966

   Pub. L. 89–809 § 103(h)(2) · 80 Stat. 1539

   1. Struck · 26 U.S.C. § 1441(b)

      Pub. L. 89–809, § 103(h)(2)–(4), struck out “(except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States)” after “The items of income referred to in subsection (a) are interest”

   2. Substituted · 26 U.S.C. § 1441(b)

      Pub. L. 89–809, § 103(h)(2)–(4), substituted “gains described in section 402(a)(2), 403(a)(2), or 631(b) or (c), amounts subject to tax under section 871(a)(1)(C), gains subject to tax under section 871(a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966” for “and amounts described in section 402(a)(2), section 403(a)(2), section 631(b) and (c), and section 1235, which are considered to be gains from the sale or exchange of capital assets” in text preceding par. (1)

   3. Inserted · 26 U.S.C. § 1441(b)

      Pub. L. 89–809, § 103(h)(2)–(4), inserted provision for treatment of items of income referred to in subsec. (a) in the case of nonresident alien individuals who are members of domestic partnerships

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 89–809, § 103(h)(2)–(4), struck out “(except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States)” after “The items of income referred to in subsection (a) are interest” and substituted “gains described in section 402(a)(2), 403(a)(2), or 631(b) or (c), amounts subject to tax under section 871(a)(1)(C), gains subject to tax under section 871(a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966” for “and amounts described in section 402(a)(2), section 403(a)(2), section 631(b) and (c), and section 1235, which are considered to be gains from the sale or exchange of capital assets” in text preceding par. (1), and inserted provision for treatment of items of income referred to in subsec. (a) in the case of nonresident alien individuals who are members of domestic partnerships.

   Enacted provision · exact public law section
   (2) by striking out “(except interest on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States)” in subsection (b);

10. 1966

    Foreign Investors Tax Act of 1966

    Pub. L. 89–809 § 103(h)(5) · 80 Stat. 1539

    Substituted · 26 U.S.C. § 1441(c)(1)

    Pub. L. 89–809, § 103(h)(5), substituted “in the case of any item of income (other than compensation for personal services) which is effectively connected with the conduct of a trade or business within the United States and which is included in the gross income of the recipient under section 871(b)(2) for the taxable year” for “in the case of dividends paid by a foreign corporation unless (A) such corporation is engaged in trade or business within the United States, and (B) more than 85 percent of the gross income of such corporation for the 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under part I of subchapter N of chapter 1” after “shall be required”

    Source evidence

    Code amendment note
    Subsec. (c)(1). Pub. L. 89–809, § 103(h)(5), substituted “in the case of any item of income (other than compensation for personal services) which is effectively connected with the conduct of a trade or business within the United States and which is included in the gross income of the recipient under section 871(b)(2) for the taxable year” for “in the case of dividends paid by a foreign corporation unless (A) such corporation is engaged in trade or business within the United States, and (B) more than 85 percent of the gross income of such corporation for the 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was derived from sources within the United States as determined under part I of subchapter N of chapter 1” after “shall be required”.

    Enacted provision · exact public law section
    (5) by striking out paragraph (1) of subsection (c) and inserting in lieu thereof the following new paragraph: “(1) Income connected with united states business.— No deduction or withholding under subsection (a) shall be required in the case of any item of income (other than compensation for personal services) which is effectively connected with the conduct of a trade or business within the United States and which is included in the gross income of the recipient under section 871 (b)(2) for the taxable year.”;

11. 1966

    Foreign Investors Tax Act of 1966

    Pub. L. 89–809 § 103(h)(6) · 80 Stat. 1539

    Struck · 26 U.S.C. § 1441(c)(4)

    Pub. L. 89–809, § 103(h)(6), struck out provisions which had served to limit to compensation for personal services of nonresident alien individuals who enter and leave the United States at frequent intervals and of nonresident alien individuals for the period they are temporarily present in the United States as a nonimmigrant under subparagraph (F) and (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended, the application of the exemption from deduction and withholding under subsec. (a), leaving the exemption under subsec. (a) applicable to compensation for personal services without further limitation

    Source evidence

    Code amendment note
    Subsec. (c)(4). Pub. L. 89–809, § 103(h)(6), struck out provisions which had served to limit to compensation for personal services of nonresident alien individuals who enter and leave the United States at frequent intervals and of nonresident alien individuals for the period they are temporarily present in the United States as a nonimmigrant under subparagraph (F) and (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended, the application of the exemption from deduction and withholding under subsec. (a), leaving the exemption under subsec. (a) applicable to compensation for personal services without further limitation.

    Enacted provision · exact public law section
    (6) by amending paragraph (4) of subsection (c) to read as 75 Stat. 536. follows: “(4) Compensation of certain aliens.— Under regulations prescribed by the Secretary or his delegate, compensation for personal services may be exempted from deduction and withholding under subsection (a).”;

12. 1966

    Foreign Investors Tax Act of 1966

    Pub. L. 89–809 § 103(h)(7) · 80 Stat. 1539

    1. Substituted · 26 U.S.C. § 1441(c)(5)

       Pub. L. 89–809, § 103(h)(7), substituted “gains described in section 402(a)(2), 403(a)(2), or 631(b) or (c), gains subject to tax under section 871 (a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966,” for “amounts described in section 402(a)(2), section 403(a)(2), section 631(b) and (c), and section 1235, which are considered to be gains from the sale or exchange of capital assets,”

    2. Substituted · 26 U.S.C. § 1441(c)(5)

       Pub. L. 89–809, § 103(h)(7), substituted “amounts payable,” for “proceeds from such sale or exchange,”

    Source evidence

    Code amendment note
    Subsec. (c)(5). Pub. L. 89–809, § 103(h)(7), substituted “gains described in section 402(a)(2), 403(a)(2), or 631(b) or (c), gains subject to tax under section 871 (a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966,” for “amounts described in section 402(a)(2), section 403(a)(2), section 631(b) and (c), and section 1235, which are considered to be gains from the sale or exchange of capital assets,” and “amounts payable,” for “proceeds from such sale or exchange,”.

    Enacted provision · exact public law section
    (7) by striking out “amounts described in section 402(a)(2), section 403(a)(2), section 631 (b) and (c), and section 1235, which are considered to be gains from the sale or exchange of capital assets,” in paragraph (5) of subsection (c) and inserting in lieu thereof “gains described in section 402(a)(2), 40.3(a)(2), or 631 (b) or (c), gains subject to tax under section 871(a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966,”, and by striking out “proceeds from such sale or exchange,” in such paragraph and inserting in lieu thereof “amount payable,”;

13. 1966

    Foreign Investors Tax Act of 1966

    Pub. L. 89–809 § 103(h)(8) · 80 Stat. 1539

    Added · 26 U.S.C. § 1441(c)(7)

    Pub. L. 89–809, § 103(h)(8), added par. (7)

    Source evidence

    Code amendment note
    Subsec. (c)(7). Pub. L. 89–809, § 103(h)(8), added par. (7).

    Enacted provision · exact public law section
    (8) by adding at the end of subsection (c) the following new 70 Stat. 563. paragraph: “(7) Certain annuities received under qualified plans.— No deduction or withholding under subsection (a) shall be required in the case of any amount received as an annuity if such amount is, under section 871(f), exempt from the tax imposed by section 871 (a).”; and

14. 1966

    Foreign Investors Tax Act of 1966

    Pub. L. 89–809 § 103(h)(9) · 80 Stat. 1539

    1. Added · 26 U.S.C. § 1441(d); 26 U.S.C. § 1441(e)

       Pub. L. 89–809, § 103(h)(9), added subsec. (d)

    2. Redesignated · 26 U.S.C. § 1441(d); 26 U.S.C. § 1441(e)

       Pub. L. 89–809, § 103(h)(9), redesignated former subsec. (d) as (e)

    Source evidence

    Code amendment note
    Subsecs. (d), (e). Pub. L. 89–809, § 103(h)(9), added subsec. (d) and redesignated former subsec. (d) as (e).

    Enacted provision · exact public law section
    (9) by redesignating subsection (d) as (e), and by inserting after subsection (c) the following new subsection: “(d) Exemption of Certain Foreign Partnerships.— Subject to such terms and conditions as may be provided by regulations prescribed by the Secretary or his delegate, subsection (a) shall not apply in the case of a foreign partnership engaged in trade or business within the United States if the Secretary or his delegate determines that the requirements of subsection (a) impose an undue administrative burden and that the collection of the tax imposed by section Ante. p. 1547. 871(a) on the members of such partnership who are nonresident alien individuals will not be jeopardized by the exemption.”

15. 1969

    Tax Reform Act of 1969

    Pub. L. 91–172 title V § 505(b) · 83 Stat. 487

    Added · 26 U.S.C. § 1441(f)

    Pub. L. 91–172 added subsec. (f)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 91–172 added subsec. (f).

    Enacted provision · exact public law section
    (b) Source of Income for Withholding of Tax.— Section 1441 (relating to withholding of tax on nonresident aliens) is amended by adding at the end thereof the following new subsection: “(f) Continental Shelf Areas.— “For sources of income derived from, or for services performed with respect to, the exploration or exploitation of natural resources on submarine areas adjacent to the territorial waters of the United States, see section 638.”

16. 1971

    Revenue Act of 1971

    Pub. L. 92–178 § 313(a) · 85 Stat. 494

    Inserted · 26 U.S.C. § 1441(b)

    Pub. L. 92–178, § 313(a), inserted “(other than original issue discount as defined in section 1232(b))” after “interest”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 92–178, § 313(a), inserted “(other than original issue discount as defined in section 1232(b))” after “interest”.

    Enacted provision · exact public law section
    (a) Separate Treatment of Original Issue Discount— Sections 871(a)(1)(A), 881(a)(1), and 1441(b) (relating to taxation and withholding on none effectively connected income of nonresident alien individuals and foreign corporations) are each amended by inserting after the word “interest” the following: “(other than original issue 83 Stat. 611. discount as defined in section 1232(b))”.

17. 1971

    Revenue Act of 1971

    Pub. L. 92–178 § 313(d) · 85 Stat. 494

    Added · 26 U.S.C. § 1441(c)(8)

    Pub. L. 92–178, § 313(d), added par. (8)

    Source evidence

    Code amendment note
    Subsec. (c)(8). Pub. L. 92–178, § 313(d), added par. (8).

    Enacted provision · exact public law section
    (d) Withholding on Nonresident Aliens— Section 1441(c) 68A Stat. 357. 80 Stat. 1553. (relating to withholding of tax on nonresident aliens) is amended by adding at the end thereof the following new paragraph: “(8) Original issue discount—The Secretary or his delegate may prescribe such regulations as may be necessary for the deduction and withholding of the tax on original issue discount subject to tax under section 871(a) (1) (C) including rules for the deduction Supra. and withholding of the tax on original issue discount from payments of interest.”

18. 1976

    Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 1441

    Pub. L. 94–455 struck out in subsecs. (a), (c)(2), (4), (8), (d), “or his delegate” after “Secretary”

    Source evidence

    Code amendment note
    Pub. L. 94–455 struck out in subsecs. (a), (c)(2), (4), (8), (d), “or his delegate” after “Secretary”.

    Enacted provision · exact public law section
    (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

19. 1983

    Pub. L. 98–21 title I § 121(c)(2) · 97 Stat. 65

    Added · 26 U.S.C. § 1441(g)

    Pub. L. 98–21 added subsec. (g)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 98–21 added subsec. (g).

    Enacted provision · exact public law section
    (2) Amendment of section 1441.— Section 1441 of such Code 26 USC 1441. (relating to withholding of tax on nonresident aliens) is amended by adding at the end thereof the following new subsection:

20. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 474(r)(29)(G) · 98 Stat. 494

    Struck · 26 U.S.C. § 1441(a)

    Pub. L. 98–369, § 474(r)(29)(G), struck out “except in the cases provided for in section 1451 and” before “except as otherwise provided in regulations”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 98–369, § 474(r)(29)(G), struck out “except in the cases provided for in section 1451 and” before “except as otherwise provided in regulations”.

    Enacted provision · exact public law section
    (G) Subsection (a) of section 1441 is amended by striking 26 USC 1441. out “except in the cases provided for in section 1451 and”.

21. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 42(a)(13) · 98 Stat. 494

    Substituted · 26 U.S.C. § 1441(b)

    Pub. L. 98–369, § 42(a)(13), substituted “section 1273” for “section 1232(b)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 98–369, § 42(a)(13), substituted “section 1273” for “section 1232(b)”.

    Enacted provision · exact public law section
    (13) Subsection (b) of section 1441 (relating to withholding of 26 USC 1441. tax on nonresident alien) is amended by striking out “section 1232(b)” and inserting in lieu thereof “section 1273”.

22. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 474(r)(29)(H) · 98 Stat. 494

    Repealed · 26 U.S.C. § 1441(c)(3)

    Pub. L. 98–369, § 474(r)(29)(H), inserted “(as in effect before its repeal by the Tax Reform Act of 1984)”

    Source evidence

    Code amendment note
    Subsec. (c)(3). Pub. L. 98–369, § 474(r)(29)(H), inserted “(as in effect before its repeal by the Tax Reform Act of 1984)”.

    Enacted provision · exact public law section
    (H) Paragraph (3) of section 1441(c) is amended by striking out “section 1451” and inserting in lieu thereof “section 1451 (as in effect before its repeal by the Tax Reform Act of 1984)”.

23. 1984

    Tax Reform Act of 1984

    Pub. L. 98–369 § 127(e)(1) · 98 Stat. 494

    Added · 26 U.S.C. § 1441(c)(9)

    Pub. L. 98–369, § 127(e)(1), added par. (9)

    Source evidence

    Code amendment note
    Subsec. (c)(9). Pub. L. 98–369, § 127(e)(1), added par. (9).

    Enacted provision · exact public law section
    (1) Nonresident aliens.— Subsection (c) of section 1441 (relating to withholding of tax on nonresident aliens) is amended by adding at the end thereof the following new paragraph: “(9) Interest income from certain portfolio debt investments.— In the case of portfolio interest (within the meaning of Ante, p. 648. 871(h)(2)), no tax shall be required to be deducted and withheld from such interest unless the person required to deduct and withhold tax from such interest knows, or has reason to know, that such interest is not portfolio interest by reason of section 871(h)(3).”.

24. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 123(b)(2) · 100 Stat. 2085

    Amended · 26 U.S.C. § 1441(b)

    Pub. L. 99–514, § 123(b)(2), amended second sentence generally. Prior to amendment, second sentence read as follows: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are—

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 99–514, § 123(b)(2), amended second sentence generally. Prior to amendment, second sentence read as follows: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are—

    “(1) that portion of any scholarship or fellowship grant which is received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended, and which is not excluded from gross income under section 117(a)(1) solely by reason of section 117(b)(2)(B); and “(2) amounts described in subparagraphs (A), (B), (C), and (D) of section 117(a)(2) which are received by any such nonresident alien individual and which are incident to a scholarship or fellowship grant to which section 117(a)(1) applies, but only to the extent such amounts are includable in gross income.”

    Enacted provision · exact public law section
    (2) The second sentence of section 1441(b) (relating to income items) is amended to read as follows: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are amounts which are received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act and which are incident to a qualified scholarship to which section 117(a) applies, but only to the extent such amounts are includible in gross income.”

25. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1810(d)(3)(D) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 1441(c)(9)

    Pub. L. 99–514, § 1810(d)(3)(D), substituted “section 871(h)” for “871(h)(2)”

    Source evidence

    Code amendment note
    Subsec. (c)(9). Pub. L. 99–514, § 1810(d)(3)(D), substituted “section 871(h)” for “871(h)(2)”.

    Enacted provision · exact public law section
    (D) Paragraph (9) of section 1441(c) is amended by striking out “871(h)(2)” and inserting in lieu thereof “section 871(h)”.

26. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1214(c)(3) · 100 Stat. 2085

    Added · 26 U.S.C. § 1441(c)(10)

    Pub. L. 99–514, § 1214(c)(3), added par. (10)

    Source evidence

    Code amendment note
    Subsec. (c)(10). Pub. L. 99–514, § 1214(c)(3), added par. (10).

27. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 1001(d)(2)(A) · 102 Stat. 3342

    Amended · 26 U.S.C. § 1441(b)

    Pub. L. 100–647, § 1001(d)(2)(A), amended second sentence generally. Prior to amendment, second sentence read as follows: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are amounts which are received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act and which are incident to a qualified scholarship to which section 117(a) applies, but only to the extent such amounts are includible in gross income.”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 100–647, § 1001(d)(2)(A), amended second sentence generally. Prior to amendment, second sentence read as follows: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are amounts which are received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act and which are incident to a qualified scholarship to which section 117(a) applies, but only to the extent such amounts are includible in gross income.”

    Enacted provision · exact public law section
    (A) The second sentence of section 1441(b) of the 1986 Code is amended to read as follows: “The items of income referred to in subsection (a) from which tax shall be deducted and withheld at the rate of 14 percent are amounts which are received by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), or (M) of section 101(a)(15) of the Immigration and Nationality Act and which are— “(1) incident to a qualified scholarship to which section 117(a) applies, but only to the extent includible in gross income; or “(2) in the case of an individual who is not a candidate for a degree at an educational organization described in 170(b)(1)(A)(ii), granted by— “(A) an organization described in section 501(c)(3) which is exempt from tax under section 501(a), “(B) a foreign government, “(C) an international organization, or a binational or multinational educational and cultural foundation or commission created or continued pursuant to the Mutual Educational and Cultural Exchange Act of 1961, or “(D) the United States, or an instrumentality or agency thereof, or a State, or a possession of the United States, or any political subdivision thereof, or the District of Columbia, as a scholarship or fellowship for study, training, or research in the United States.”

28. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 § 6134(a)(2) · 102 Stat. 3342

    Added · 26 U.S.C. § 1441(c)(11)

    Pub. L. 100–647, § 6134(a)(2), added par. (11)

    Source evidence

    Code amendment note
    Subsec. (c)(11). Pub. L. 100–647, § 6134(a)(2), added par. (11).

    Enacted provision · exact public law section
    (2) Subsection (c) of section 1441 of the 1986 Code is amended by adding at the end thereof the following new paragraph: “(11) Certain gambling winnings.— No tax shall be required to be deducted and withheld under subsection (a) from any amount exempt from the tax imposed by section 871(a)(1)(A) by reason of section 871(j).”

29. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 title XI § 11704(a)(14) · 104 Stat. 1388

    Inserted · 26 U.S.C. § 1441(b)(2)

    Pub. L. 101–508 inserted “section” before “170(b)(1)(A)(ii)”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 101–508 inserted “section” before “170(b)(1)(A)(ii)”.

    Enacted provision · exact public law section
    (14) Paragraph (2) of section 1441(b) is amended by inserting “section” before “17O(b)(l)(A)(ii)”.

30. 1992

    Unemployment Compensation Amendments of 1992

    Pub. L. 102–318 title V § 521(b)(32) · 106 Stat. 290

    Struck · 26 U.S.C. § 1441(b); 26 U.S.C. § 1441(c)(5)

    Pub. L. 102–318 struck out “402(a)(2), 403(a)(2), or” before “631(b)”

    Source evidence

    Code amendment note
    Subsecs. (b), (c)(5). Pub. L. 102–318 struck out “402(a)(2), 403(a)(2), or” before “631(b)”.

    Enacted provision · exact public law section
    (32) Subsection (b) of section 1441 (relating to income items) is amended by striking “402(a)(2), 403(a)(2), or”.

31. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 title XIII § 13237(c)(4) · 107 Stat. 312

    Substituted · 26 U.S.C. § 1441(c)(9)

    Pub. L. 103–66 substituted “section 871(h)(3) or (4)” for “section 871(h)(3)”

    Source evidence

    Code amendment note
    Subsec. (c)(9). Pub. L. 103–66 substituted “section 871(h)(3) or (4)” for “section 871(h)(3)”.

    Enacted provision · exact public law section
    (4) Paragraph (9) of section 1441(c) is amended by striking “section 871(n)(3)” and inserting “section 871(h)(3) or (4)”.

32. 1994

    Pub. L. 103–296 title III § 320(a)(1)(B) · 108 Stat. 1464

    Substituted · 26 U.S.C. § 1441(b)

    Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)”.

    Enacted provision · exact public law section
    (B) Section 1441(b).

33. 1997

    Pub. L. 105–34 title XVI § 1604(g)(3) · 111 Stat. 788

    Substituted · 26 U.S.C. § 1441(g)

    Pub. L. 105–34 substituted “85 percent” for “one-half”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 105–34 substituted “85 percent” for “one-half”.

    Enacted provision · exact public law section
    (3) Subsection (g) of section 1441 (relating to cross reference) is amended by striking “one-half” and inserting “85 percent”.

34. 2004

    Pub. L. 108–357 title IV § 411(a)(3)(A) · 118 Stat. 1418

    Added · 26 U.S.C. § 1441(c)(12)

    Pub. L. 108–357 added par. (12)

    Source evidence

    Code amendment note
    Subsec. (c)(12). Pub. L. 108–357 added par. (12).

    Enacted provision · exact public law section
    (A) Section 1441(c) (relating to exceptions) is amended by adding at the end the following new paragraph: “(12) Certain dividends received from regulated investment companies.— “(A) In general.— No tax shall be required to be deducted and withheld under subsection (a) from any amount exempt from the tax imposed by section 871(a)(1)(A) by reason of section 871(k). “(B) Special rule.— For purposes of subparagraph (A), clause (i) of section 871(k)(1)(B) shall not apply to any dividend unless the regulated investment company knows that such dividend is a dividend referred to in such clause. A similar rule Applicability. shall apply with respect to the exception contained in section 871(k)(2)(B).” .

35. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 div. A title II § 221(a)(92) · 128 Stat. 4010

    Substituted · 26 U.S.C. § 1441(b); 26 U.S.C. § 1441(c)(5)

    Pub. L. 113–295 substituted “and gains subject to tax under section 871(a)(1)(D)” for “gains subject to tax under section 871(a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966”

    Source evidence

    Code amendment note
    Subsecs. (b), (c)(5). Pub. L. 113–295 substituted “and gains subject to tax under section 871(a)(1)(D)” for “gains subject to tax under section 871(a)(1)(D), and gains on transfers described in section 1235 made on or before October 4, 1966”.

    Enacted provision · exact public law section
    (92) Withholding of tax on nonresident aliens.— The first sentence of subsection (b) of section 1441 and the first sentence of paragraph (5) of section 1441(c) are each amended by striking “gains subject to tax” and all that follows through “October 4, 1966” and inserting “and gains subject to tax under section 871(a)(1)(D)”.

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

36 of 39 references resolved to an enrolled provision · 2 partial · 1 unresolved