26 U.S.C. § 1441

Editorial Notes

References in Text

section 1101(a)(15) of Title 8Section 101(a)(15) of the Immigration and Nationality Act, referred to in subsec. (b), is classified to , Aliens and Nationality.

Pub. L. 87–256Sept. 21, 196175 Stat. 527section 2451 of Title 22The Mutual Educational and Cultural Exchange Act of 1961, referred to in subsec. (b)(2)(C), is , , , which is classified principally to chapter 33 (§ 2451 et seq.) of Title 22, Foreign Relations and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Pub. L. 98–369July 18, 198498 Stat. 494July 18, 1984section 1 of this titleThe Tax Reform Act of 1984, referred to in subsec. (c)(3), is division A [§§ 5 to 1082] of , , , which was approved . For complete classification of this Act to the Code, see Short Title of 1984 Amendments note set out under and Tables.

act Aug. 26, 1954, ch. 93768 Stat. 832July 8, 1955, ch. 30169 Stat. 283July 18, 1956, ch. 62770 Stat. 555Aug. 14, 1957Pub. L. 85–14171 Stat. 355June 30, 1958Pub. L. 85–47772 Stat. 261July 24, 1959Pub. L. 86–108, § 273 Stat. 246May 14, 1960Pub. L. 86–47274 Stat. 134act July 18, 1956, ch. 627, § 8(m)70 Stat. 559Pub. L. 85–141Aug. 14, 195771 Stat. 356Pub. L. 86–108July 24, 195973 Stat. 250Pub. L. 86–472May 14, 196074 Stat. 138Pub. L. 87–195Sept. 4, 196175 Stat. 460Pub. L. 94–329, title II, § 212(b)(1)June 30, 1976section 1754 of Title 22The Mutual Security Act of 1954, referred to in subsec. (c)(6), is , , as amended by acts , ; , §§ 2 to 11, ; , , ; , , ch. 1, §§ 101 to 103, ch. II, §§ 201 to 205, ch. III, § 301, ch. IV, § 401, ch. V, § 501, ; , , ch. 1, § 101, ch. II, §§ 201 to 205(a) to (i), (k) to (n), ch. III, § 301, ch. IV, § 401(a) to (k), (m), ; , , ch. I to V, , which was principally classified to chapter 24 (§ 1750 et seq.) of Title 22, Foreign Relations and Intercourse, and which was repealed by , , , §§ 2(e), 3, 4(b), 11(d), , , , ch. II, §§ 205(j), ch. IV, 401(1), , , , ch. II, §§ 203(d), 204(k), , , , pt. III, § 642(a)(2), , , , , 90 Stat 745, except for sections 1754, 1783, 1796, 1853, 1922, 1928, and 1937 of Title 22. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 113–295October 4, 19662014—Subsecs. (b), (c)(5). 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 ”.

Pub. L. 108–3572004—Subsec. (c)(12). added par. (12).

Pub. L. 105–341997—Subsec. (g). substituted “85 percent” for “one-half”.

Pub. L. 103–2961994—Subsec. (b). substituted “(J), (M), or (Q)” for “(J), or (M)”.

Pub. L. 103–661993—Subsec. (c)(9). substituted “section 871(h)(3) or (4)” for “section 871(h)(3)”.

Pub. L. 102–3181992—Subsecs. (b), (c)(5). struck out “402(a)(2), 403(a)(2), or” before “631(b)”.

Pub. L. 101–5081990—Subsec. (b)(2). inserted “section” before “170(b)(1)(A)(ii)”.

Pub. L. 100–647, § 1001(d)(2)(A)1988—Subsec. (b). , 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.”

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

Pub. L. 99–514, § 123(b)(2)1986—Subsec. (b). , 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.”

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

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

Pub. L. 98–369, § 474(r)(29)(G)1984—Subsec. (a). , struck out “except in the cases provided for in section 1451 and” before “except as otherwise provided in regulations”.

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

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

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

Pub. L. 98–211983—Subsec. (g). added subsec. (g).

Pub. L. 94–4551976— struck out in subsecs. (a), (c)(2), (4), (8), (d), “or his delegate” after “Secretary”.

Pub. L. 92–178, § 313(a)1971—Subsec. (b). , inserted “(other than original issue discount as defined in section 1232(b))” after “interest”.

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

Pub. L. 91–1721969—Subsec. (f). added subsec. (f).

Pub. L. 89–809, § 103(h)(1)1966—Subsec. (a). , 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,”.

Pub. L. 89–809, § 103(h)(2)October 4, 1966Subsec. (b). –(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 ” 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.

Pub. L. 89–809, § 103(h)(5)Subsec. (c)(1). , 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”.

Pub. L. 89–809, § 103(h)(6)Subsec. (c)(4). , 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.

Pub. L. 89–809, § 103(h)(7)October 4, 1966Subsec. (c)(5). , 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 ,” 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,”.

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

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

Pub. L. 88–2721964—Subsecs. (a), (b). reduced the withholding rate from 18% to 14%.

Pub. L. 87–256, § 110(d)(1)1961—Subsec. (a). , 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).

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

Pub. L. 87–256, § 110(d)(3)Subsec. (c)(4). , 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.

Pub. L. 85–8661958—Subsecs. (b), (c)(5). inserted “section 403(a)(2),” after “section 402(a)(2),”.

July 18, 1956Aug. 26, 19541956—Subsec. (c)(6). Act , added section 544(f) to act , which section amended this subsection by adding par. (6).

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

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

Effective Date of 2004 Amendment

Pub. L. 108–357Dec. 31, 2004section 411(d)(1) of Pub. L. 108–357section 871 of this titleAmendment by applicable to dividends with respect to taxable years of regulated investment companies beginning after , see , set out as a note under .

Effective Date of 1994 Amendment

Pub. L. 103–296Aug. 15, 1994section 320(c) of Pub. L. 103–296section 871 of this titleAmendment by effective with calendar quarter following , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66Dec. 31, 1993section 13237(d) of Pub. L. 103–66section 871 of this titleAmendment by applicable to interest received after , see , set out as a note under .

Effective Date of 1992 Amendment

Pub. L. 102–318Dec. 31, 1992section 521(e) of Pub. L. 102–318section 402 of this titleAmendment by applicable to distributions after , see , set out as a note under .

Effective Date of 1988 Amendment

section 1001(d)(2)(A) of Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Effective Date of 1986 Amendment

section 123(b)(2) of Pub. L. 99–514Dec. 31, 1986Aug. 16, 1986section 151(d) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , but only in the case of scholarships and fellowships granted after , see , set out as a note under .

section 1214(c)(3) of Pub. L. 99–514Dec. 31, 1986section 1214(d) of Pub. L. 99–514section 861 of this titleAmendment by applicable to payments made in a taxable year of the payor beginning after , except as otherwise provided, see , as amended, set out as a note under .

section 1810(d)(3)(D) of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date of 1984 Amendment

section 42(a)(13) of Pub. L. 98–369July 18, 1984section 44 of Pub. L. 98–369section 1271 of this titleAmendment by applicable to taxable years ending after , see , set out as an Effective Date note under .

section 127(e)(1) of Pub. L. 98–369July 18, 1984section 127(g)(1) of Pub. L. 98–369section 871 of this titleAmendment by applicable to interest received after , with respect to obligations issued after such date, in taxable years ending after such date, see , set out as a note under .

Pub. L. 98–369Jan. 1, 1984section 475(b) of Pub. L. 98–369section 33 of this titleAmendment by section 474(r)(29)(G), (H) of not applicable with respect to obligations issued before , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 98–21Dec. 31, 1983Dec. 31, 1983Jan. 1, 1984section 121(g) of Pub. L. 98–21section 86 of this titleAmendment by applicable to benefits received after , in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after , if the generally applicable payment date for such portion was before , see , set out as an Effective Date note under .

Effective Date of 1971 Amendment

Pub. L. 92–178Apr. 1, 1972section 313(f) of Pub. L. 92–178section 871 of this titleAmendment by applicable with respect to payments occurring on or after , see , set out as a note under .

Effective Date of 1966 Amendment

Pub. L. 89–809Dec. 31, 1966section 103(n)(2) of Pub. L. 89–809section 871 of this titleAmendment by applicable with respect to payments made in taxable years of recipients beginning after , see , set out as a note under .

Effective Date of 1964 Amendment

Pub. L. 88–272Feb. 24, 1964section 302(d) of Pub. L. 88–272section 3402 of this titleAmendment by applicable to payments made after seventh day following , see , set out as a note under .

Effective Date of 1961 Amendment

Pub. L. 87–256, § 110(h)(2)Sept. 21, 196175 Stat. 537

Effective Date of 1958 Amendment

Pub. L. 85–866Sept. 3, 1958section 40(c) of Pub. L. 85–866section 871 of this titleAmendment by effective , see , set out as a note under .

Repeals

Aug. 26, 1954Pub. L. 85–141Section 544(f) of act , cited as a credit to this section, was repealed by , except insofar as such section 544(f) affected this section.

Pub. L. 99–514Applicability of Certain Amendments by in Relation to Treaty Obligations of United States

Pub. L. 99–514Oct. 22, 1986Pub. L. 100–647Pub. L. 99–514Pub. L. 100–647section 861 of this titleFor nonapplication of amendments by sections 123(b)(2) and 1214(c)(3) of to the extent application of such amendments would be contrary to any treaty obligation of the United States in effect on , with provision that for such purposes any amendment by title I of be treated as if it had been included in the provision of to which such amendment relates, see section 1012(aa)(3), (4) of , set out as a note under .

Plan Amendments Not Required Until January 1, 1994

Pub. L. 102–318Jan. 1, 1994section 523 of Pub. L. 102–318section 401 of this titleFor provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514Jan. 1, 1989section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .

Withholding of Tax on Nonresident Aliens and Foreign Corporations

Pub. L. 97–248, title III, § 342Sept. 3, 198296 Stat. 635Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095