Withholding Credits

Withholding credits claimed on Form 1120-F are shown on line 5i.

FIRPTA and section 1446(f) credit on Form 8288-A (requires verification).

Partnerships credits on Form 8805: If Form 8805 attached and less than ≡ ≡ ≡ ≡ ≡, accept without verification. If credit is more than ≡ ≡ ≡ ≡ ≡, verify with FIRPTA unit.

Withholding at source on Form 1042-S [tax certification required (e.g., Form W-8BEN-E)].

U.S. income tax withheld (Form 1099 and statement that corporation is exempt from backup withholding required).

Withholding credits claimed on Form 1120 FSC are shown on lines 2g and 2h.

Withholding at source on Form 1042-S. (Research EIN of withholding agent to ensure Form 1042 filed to report at least the amount of credit claimed.)

U.S. Income tax paid (withholding statement must be attached).

Form 1099 for credit for amounts claimed for backup withholding reported on line 2h (withholding statement must be attached).