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 are taxed by the United States through withholding by the payor of:

Question

Quizplus · Accepted Answer

As Sang is not a resident of a treaty country and does not have a U.S. trade or business, the dividends are subject to a flat 30% withholding tax by the United States.

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