Foreign Recipients of U.S. Income Table 1. Forms 1042S: Number, Total U.S.-Source Income, and U.S. Tax Withheld, Tax Treaty Countries and Total Non-Tax Treaty Countries, 2006
[Money amounts in thousands of dollars]
Treaty status, country or geographic area
Number of Forms 1042S (1)
U.S.-source income Total (2) 544,777,885 419,634,560 3,646 7,865,073 1,208,408 16,091 382,443 3,414 25,421,699 19,500,846 5,024,562 38,492 274,938 2,445,185 69,799 4,411 1,715,544 19,351,758 4,187 51,168,060 118,910 4,438,136 1,267,228 473,890 30,428 13,922,812 1,285,796 6,125,155 Exempt from withholding (3) 475,742,264 362,998,204 2,789 5,134,571 948,552 15,658 329,019 1,945 8,542,535 13,478,219 4,871,409 30,356 263,670 2,065,405 54,362 2,320 1,625,637 13,090,807 3,000 49,333,448 58,278 3,658,999 1,245,641 360,946 21,832 12,791,198 835,814 4,909,048 Subject to withholding (4) 69,035,621 56,636,356 858 2,730,502 259,855 433 53,424 1,469 16,879,164 6,022,627 153,153 8,136 11,268 379,780 15,437 2,091 89,907 6,260,950 1,187 1,834,612 60,632 779,137 21,587 112,944 8,596 1,131,614 449,982 1,216,108 U.S. tax withheld
(5) 8,423,730 5,261,964 188 347,607 49,432 59 11,116 386 348,962 721,629 15,805 1,358 2,486 55,926 2,722 515 9,574 459,814 243 217,565 15,949 45,187 3,048 19,043 1,669 241,130 75,165 141,570
Total Treaty countries, total Armenia Australia [1] Austria Azerbaijan Barbados Belarus Belgium Canada China Cyprus Czech Republic Denmark Egypt Estonia Finland France [2] Georgia Germany Greece Hungary Iceland India Indonesia Ireland Israel Italy
3,675,082 2,927,937 605 146,719 49,370 616 2,717 536 22,996 478,859 82,031 2,029 4,842 8,666 4,335 919 4,711 56,892 652 949,696 17,482 4,019 2,598 27,538 7,763 40,380 34,879 52,133
Jamaica Japan Kazakhstan Korea, Republic of (South) Kyrgyzstan Latvia Lithuania Luxembourg Mexico Moldova Morocco Netherlands New Zealand Norway Pakistan Philippines Poland Portugal Romania Russia Slovak Republic Slovenia South Africa Spain Sri Lanka Sweden Switzerland Tajikistan Thailand Trinidad and Tobago Tunisia Turkey Turkmenistan Ukraine United Kingdom Uzbekistan Venezuela
5,052 99,784 542 28,304 336 1,056 815 7,080 155,863 305 880 41,794 15,777 7,452 4,589 24,129 8,255 10,357 2,516 9,540 1,558 2,983 8,440 33,146 744 19,986 49,724 255 7,472 4,337 486 5,105 176 2,100 319,953 406 42,657
82,461 56,883,525 102,921 3,543,960 4,325 14,276 5,081 14,824,951 4,278,287 1,900 9,242 32,591,809 620,367 3,732,868 50,971 530,158 131,386 326,756 19,077 430,052 17,437 22,924 119,712 1,518,357 2,903 5,208,286 32,133,159 1,088 321,640 117,760 37,194 31,986 677 10,533 97,588,865 2,542 2,154,208
66,513 53,205,896 101,928 2,722,816 3,818 8,189 3,464 12,558,411 3,080,726 1,369 8,017 31,616,717 473,551 3,617,404 43,454 435,241 91,706 237,704 8,764 412,358 11,676 13,803 70,004 885,451 949 4,586,818 29,675,650 931 289,012 105,692 36,483 17,972 607 5,876 94,696,265 1,973 225,539
15,948 3,677,629 994 821,144 507 6,087 1,618 2,266,541 1,197,561 531 1,226 975,092 146,816 115,464 7,517 94,917 39,680 89,053 10,313 17,694 5,761 9,122 49,708 632,906 1,954 621,468 2,457,509 157 32,629 12,068 711 14,014 70 4,657 2,892,600 569 1,928,669
3,541 263,943 213 73,893 103 1,203 465 563,265 173,771 102 228 147,152 21,403 18,720 1,445 19,336 8,074 14,180 1,632 3,684 1,172 2,066 9,596 75,810 299 79,980 373,834 20 4,903 3,329 106 2,363 8 1,088 497,482 99 105,309
Nontreaty countries, total [3]
747,145
125,143,325
112,744,060
12,399,266
3,161,766
[1] Includes Ashmore and Cartier Islands/Christmas Island/Cocos (Keeling) Islands/Coral Sea Islands Territory/Norfolk Island. [2] Includes Guadeloupe/French Guiana/Martinique/Reunion. [3] Includes Puerto Rico and U.S. possessions. The U.S. and Bermuda have had a tax treaty in effect since 1986, however, this treaty provides no reduction of withholding rates. NOTES: Detail may not add to totals because of rounding. Form 1042S is entitled "Foreign Person's U.S. Source Income Subject to Withholding." Source: IRS, Statistics of Income Division, March 2009.