Section 15. Withholding on Foreign Partners›3.21.15 Withholding on Foreign Partners›Exception:

Section 1446 Tax Liability - Lines 5a through 5f

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

This subsection provides procedures for editing the IRC 1446 tax liability for the specific income amount(s) reported on Lines 4d, 4h, 4l 4p, and 4t.

21% Tax - Line 5a (Compute)¶

An entry must be present on Line 5a if there is a positive entry on Line 4d.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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