United States IRC sections
Statute section
IRC section 1441
Withholding of tax on nonresident aliens
Country
United States
Section
1441
Updated
2026-05-04
Operative text
Section 1441 is the core U.S. withholding rule for many payments of U.S.-source fixed or determinable income to nonresident alien individuals and certain foreign partnerships. In the baseline case, the withholding agent must deduct and withhold 30 percent unless an exception, effectively connected income rule, or treaty-backed reduction applies.
Cross-references
26 U.S.C. 87126 U.S.C. 144226 U.S.C. 1446
Related guides
Related citations
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Cited by
- StatuteIRC §1442
Primary sources
- 26 U.S.C. section 1441Verified 2026-05-04
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.