United States IRC sections
Statute section
IRC section 1442
Withholding of tax on foreign corporations
Country
United States
Section
1442
Updated
2026-05-04
Operative text
Section 1442 applies the chapter 3 withholding regime to foreign corporations receiving U.S.-source fixed or determinable income that is not effectively connected with a U.S. trade or business. In practice, it works alongside section 1441 and the W-8 / Form 1042-S documentation chain.
Cross-references
26 U.S.C. 88126 U.S.C. 88226 U.S.C. 1441
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
Cited by
- StatuteIRC §1441
Primary sources
- 26 U.S.C. section 1442Verified 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.