Depositing Withheld Taxes

This section discusses the rules for depositing income tax withheld on FDAP income, including tax withheld pursuant to chapter 4. The deposit rules discussed here do not apply to the following items.

• Taxes on pay subject to graduated withholding, as discussed earlier. Go to IRS.gov/Form941 for the deposit rules.

• Tax withheld on pensions and annuities subject to graduated withholding or the 10% tax on nonperiodic distributions. Go to IRS.gov/Form945 for the deposit rules.

• Tax withheld on a foreign partner’s allocable share of ECTI of a partnership, other than a PTP. See Partner- ship Withholding on ECTI , later.

• Tax withheld on dispositions of USRPI by foreign persons. See U.S. Real Property Interest, later.

• Taxes on household employees. See Schedule H (Form 1040) to report social security and Medicare taxes, and any income tax withheld, on wages paid to a nonresident alien household employee.