Lang, an NRA who was not a resident of a treaty country, receives taxable dividends of $50,000 from U.S.corporations.Lang does not conduct a U.S.trade or business.Lang's dividends are taxed by the United States through withholding by the payor of:

Question

Quizplus · Accepted Answer

Nonresident aliens (NRAs) who are not residents of a treaty country and do not conduct a U.S. trade or business are subject to a 30% withholding tax on U.S. source income such as dividends.

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