Sang,an NRA who was not a resident of a treaty country,receives taxable dividends of $80,000 from a domestic corporations.Sang does not have a U.S.trade or business.The dividends will be taxed by the United States through withholding by the payor of:

Question

Quizplus · Accepted Answer

Nonresident aliens who are not residents of a treaty country are subject to a flat 30% withholding tax on U.S. source dividend income. Therefore, option B is the correct answer.

Sang,an NRA Who Was Not a Resident of a Treaty