Table 4.--Foreign Recipients of U.S. Income, Forms 1042S: Number, U.S. Tax Withheld, and U.S.-Source Income, by Principal Types of Income, Selected Recipient Type, and Selected Country of Recipient, 1999
[Money amounts are in thousands of dollars]
Selected country or geographic area and selected recipient type Number of Forms 1042S U.S. tax withheld [1]
Total U.S.-source income Interest Dividends
Principal types of U.S.-source income Rents and royalties Social Security and railroad retirement payments Personal services income
(1) All countries, total..................................................................... 2,400,639 Individuals, total..................................................................... 1,964,985 Corporations, total..................................................................... 203,762 Partnerships, total..................................................................... 5,201 Fiduciaries, total..................................................................... 41,408 Nominees, total..................................................................... 4,828 Governments and international organizations, total.............................................................. 3,061 Tax-exempt organizations, total [2].............................................................. 5,855 Private foundations, total.............................................................. Artists and athletes, total.............................................................. 9,033 Other, total ..................................................................... 49,646 Unknown, total..................................................................... 112,240 620
(2) 3,667,924 333,309 2,515,607 64,091 193,389 33,792
(3) 158,757,159 5,856,553 111,841,467 1,461,758 7,057,647 3,329,829
(4) 109,622,581 1,837,444 75,154,061 1,108,889 5,699,848 3,189,066
(5) 25,729,690 980,280 19,679,649 279,248 1,279,038 120,945
(6) 9,439,577 236,108 8,464,923 17,180 9,040 190
(7) 160,562 160,557 3 ----
(8) 1,582,059 825,557 428,168 12,550 189 581
3,530
5,207,280
4,652,625
535,475
1,681
--
95
43,316
1,067,840
685,454
374,500
886
--
468
1,312
49,984
31,963
17,588
151
--
13
69,637 113,640 296,301
276,104 2,645,222 19,963,475
-1,966,989 15,296,242
-552,761 1,910,209
-17,906 691,511
--2
-610 313,828
Argentina..................................................................... 23,420 Individuals..................................................................... 19,317 Corporations..................................................................... 1,108 Australia..................................................................... 46,035 Individuals..................................................................... 34,468 Corporations..................................................................... 6,184 Austria..................................................................... 24,188
7,556 3,945 1,545 61,375 6,387 32,687 14,045 1,751 6,213 40,885 3,361 31,093 1,205 230 497
955,823 75,600 865,026 1,373,057 62,116 904,978 903,534 22,913 738,698 1,175,064 50,706 900,728 161,248 1,654 112,293
906,431 44,796 854,908 664,006 7,436 447,983 766,124 4,926 658,862 1,001,097 38,539 774,217 154,296 772 109,313
18,806 11,724 5,267 574,924 12,371 376,927 85,067 7,500 42,766 141,006 8,295 107,960 5,068 462 1,534
5,874 1,448 2,952 52,605 2,747 45,673 9,237 2,603 6,070 5,530 87 5,125 78 10 68
181 181 -9,026 9,024 -63 63 -39 39 -----
2,661 1,399 892 10,985 8,523 2,120 3,177 2,336 429 192 168 ** 5 5 --
Individuals..................................................................... 21,208 Corporations..................................................................... 1,673 Bahamas..................................................................... 17,076 Individuals.....................................................................3,641 Corporations..................................................................... 11,285 Bahrain..................................................................... 1,244
Individuals..................................................................... 846 Corporations.....................................................................270
Barbados.....................................................................
2,012
15,723 179 13,059 78,139 3,123 63,380 92,581 2,128 41,131 9,641 5,173 1,219 63,116 2,783 50,341
708,885 8,925 361,497 1,561,306 39,053 1,339,647 3,741,653 82,935 1,680,016 152,444 60,269 66,476 1,471,879 61,870 1,029,965
630,708 5,771 312,959 787,938 6,542 661,745 3,352,908 71,340 1,496,261 97,275 24,129 59,405 1,194,920 51,421 795,468
73,620 746 46,614 558,631 10,792 487,824 316,162 9,267 129,667 19,949 10,132 2,233 238,826 8,499 200,253
1,670 54 1,616 116,115 1,367 112,847 6,593 263 6,312 3,966 1,263 1,494 279 21 221
53 53 -94 94 -20 20 -225 225 -111 111 --
13 13 -10,113 9,676 420 372 200 52 7,189 6,889 157 8 -8
Individuals.....................................................................1,186 Corporations.....................................................................495 Belgium..................................................................... 22,010
Individuals..................................................................... 18,145 Corporations..................................................................... 1,191 Bermuda..................................................................... 9,664
Individuals.....................................................................3,000 Corporations..................................................................... 3,420 Brazil..................................................................... 22,672
Individuals..................................................................... 18,468 Corporations.....................................................................966 British Virgin Islands..................................................................... 31,452 Individuals.....................................................................2,932 Corporations..................................................................... 25,012
Footnotes at end of table.
Table 4.--Foreign Recipients of U. S. Income, Forms 1042S: Number, U.S. Tax Withheld, and U.S.-Source Income, by Principal Types of Income, Selected Recipient Type, and Selected Country of Recipient, 1999--Continued
[Money amounts are in thousands of dollars]
Selected country or geographic area and selected recipient type Number of Forms 1042S U.S. tax withheld [1]
Total U.S.-source income Interest Dividends
Principal types of U.S.-source income Rents and royalties Social Security and railroad retirement payments Personal services income
(1) Canada..................................................................... 440,498 Individuals..................................................................... 382,198 Corporations..................................................................... 25,625 Cayman Islands..................................................................... 21,413 Individuals.....................................................................1,862 Corporations..................................................................... 15,469 Chile..................................................................... 9,060
(2) 271,745 42,255 150,912 149,684 10,317 92,919 3,685 2,300 1,191 3,556 3,208 178 5,701 2,296 2,703 175 65 98 1,515 729 585 28,742 319 24 31,634 651 30,005 27,332 346 25,634 173,782 10,801 130,854
(3) 11,057,654 541,226 8,861,140 9,173,321 285,199 4,070,551 344,698 30,248 167,887 1,276,608 423,177 628,326 224,820 38,539 53,163 126,892 18,217 108,566 48,708 13,222 30,660 100,215 5,331 173 788,083 7,536 733,961 757,398 15,416 677,132 9,075,108 172,257 8,104,633
(4) 5,574,426 75,407 4,647,528 8,422,342 252,014 3,524,906 320,074 15,274 159,228 837,613 8,033 606,962 197,092 18,689 48,202 103,135 120 103,001 33,547 5,872 23,886 244 153 85 279,082 354 242,977 203,386 852 150,764 5,683,431 36,825 5,313,591
(5) 2,157,028 67,827 1,518,195 514,874 30,485 329,132 14,330 6,383 7,472 9,786 8,329 481 7,856 5,794 1,415 58 10 42 6,110 1,939 3,365 280 256 17 469,287 1,152 462,243 51,894 574 48,022 1,451,011 42,076 1,182,538
(6) 362,983 34,083 220,494 2,128 58 545 500 67 357 8,652 324 8,280 4,184 960 2,777 146 129 5 52 52 -94,333 142 5 23,229 485 22,241 475,638 1,742 465,747 1,144,472 16,884 1,110,554
(7) 92,875 92,875 ----71 71 -35 35 -377 377 ----220 220 -110 110 -46 46 -64 64 -371 371 --
(8) 328,801 72,789 240,502 1,353 -1,169 794 600 147 198,352 198,313 10 747 625 116 23,131 17,626 5,505 257 137 37 69 68 -6,423 2,138 3,228 297 195 67 57,649 41,843 5,773
Individuals.....................................................................7,388 Corporations.....................................................................821 China..................................................................... 84,399
Individuals..................................................................... 79,989 Corporations.....................................................................559 Colombia..................................................................... 15,930 Individuals..................................................................... 13,517 Corporations.....................................................................899 Comoros..................................................................... 841
Individuals..................................................................... 498 Corporations.....................................................................326 Costa Rica..................................................................... 5,891 Individuals.....................................................................4,295 Corporations.....................................................................950 Croatia..................................................................... 1,245
Individuals.....................................................................1,136 Corporations..................................................................... 12 Denmark..................................................................... 5,001
Individuals.....................................................................4,106 Corporations.....................................................................452 Finland..................................................................... 2,852
Individuals.....................................................................2,281 Corporations.....................................................................279 France..................................................................... 42,164
Individuals..................................................................... 34,370 Corporations..................................................................... 3,775
Gabon.....................................................................
301
65 30 32 163,472 41,274 82,460 11,215 210 10,916 3,282 2,324 747 12,214 294 8,560 25,888 7,104 9,146
291,271 438 62,623 10,810,830 595,090 8,406,336 53,679 863 48,312 67,147 34,260 29,713 488,231 2,039 401,984 1,555,105 75,489 729,253
290,779 98 62,486 7,127,478 196,283 5,993,520 13,998 108 9,695 41,268 12,494 26,729 406,647 1,061 333,147 1,390,754 40,249 670,887
192 74 108 1,748,966 238,964 1,293,251 37,758 700 36,763 7,577 4,323 2,579 77,382 935 65,114 109,134 17,850 32,392
31 14 17 556,306 18,319 531,054 80 ** 80 274 240 11 39 3 36 3,657 1,186 2,154
---1,375 1,375 ----1,091 1,091 ----76 76 --
33 33 -111,250 46,889 4,623 ---3,526 3,252 166 3 -3 4,370 2,985 250
Individuals..................................................................... 176 Corporations..................................................................... 94 Germany..................................................................... 421,383 Individuals..................................................................... 402,393 Corporations..................................................................... 6,477 Gibralatar..................................................................... Individuals..................................................................... 501 92
Corporations.....................................................................304 Greece..................................................................... 10,299
Individuals.....................................................................9,060 Corporations.....................................................................472 Guernsey..................................................................... 2,060
Individuals..................................................................... 209 Corporations..................................................................... 1,168 Hong Kong.....................................................................33,365 Individuals..................................................................... 26,510 Corporations..................................................................... 3,261
Footnotes at end of table.
Table 4.--Foreign Recipients of U. S. Income, Forms 1042S: Number, U.S. Tax Withheld, and U.S.-Source Income, by Principal Types of Income, Selected Recipient Type, and Selected Country of Recipient, 1999--Continued
[Money amounts are in thousands of dollars]
Selected country or geographic area and selected recipient type Number of Forms 1042S U.S. tax withheld [1]
Total U.S.-source income Interest Dividends
Principal types of U.S.-source income Rents and royalties Social Security and railroad retirement payments Personal services income
(1) India..................................................................... 27,958
(2) 5,020 3,270 1,310 27,419 1,452 18,827 6,306 201 5,069 12,104 2,933 8,154 60,123 4,586 40,311 856,968 12,411 745,029 29,352 1,541 19,682 19,135 1,936 16,536 3,390 553 1,287 11,144 211 3,014 12,530 433 8,711
(3) 177,135 132,490 41,038 3,033,586 76,956 2,477,602 116,454 1,266 87,539 332,420 59,260 208,841 2,429,165 195,946 1,514,446 29,892,543 347,326 24,192,758 688,364 24,936 503,389 469,446 88,347 297,153 324,445 5,670 31,791 151,547 5,111 91,995 103,578 5,504 60,941
(4) 18,991 3,736 13,526 2,537,758 48,222 2,044,896 103,871 379 79,692 222,407 21,824 144,453 1,752,115 7,325 1,136,576 19,525,423 185,486 14,765,538 555,732 18,733 408,106 278,831 6,152 195,911 261,330 1,380 23,914 109,241 3,842 77,521 56,482 3,904 28,586
(5) 5,686 4,329 307 233,562 6,775 197,247 10,131 729 6,746 49,557 7,604 37,080 357,034 12,715 247,581 4,261,342 26,155 3,657,326 128,021 6,144 91,131 32,714 3,340 29,251 44,945 1,078 5,034 40,558 673 13,354 39,873 1,437 28,050
(6) 5,150 131 5,009 115,431 6,368 108,057 532 1 517 13,185 1,193 10,750 99,489 2,244 93,515 2,872,241 31,046 2,740,009 53 40 6 59,959 226 59,396 1,064 874 -21 21 -1,596 48 1,547
(7) 137 137 -240 240 ----191 191 -3,106 3,106 -671 671 ----102 102 ----3 3 -----
(8) 38,051 20,972 17,028 7,049 6,283 723 431 -222 12,267 11,778 85 148,590 147,512 876 89,691 43,439 46,165 233 6 228 24,272 23,599 486 912 331 -1 -1 687 ---
Individuals..................................................................... 25,999 Corporations.....................................................................186 Ireland..................................................................... 26,171
Individuals..................................................................... 20,980 Corporations..................................................................... 2,980 Isle of Man..................................................................... 1,709 Individuals..................................................................... 311 Corporations..................................................................... 1,027 Israel..................................................................... 17,321
Individuals..................................................................... 13,572 Corporations..................................................................... 1,189 Italy..................................................................... 26,516
Individuals..................................................................... 22,304 Corporations..................................................................... 1,998 Japan..................................................................... 125,010
Individuals..................................................................... 95,512 Corporations..................................................................... 11,089 Jersey ..................................................................... 3,677
Individuals..................................................................... 396 Corporations..................................................................... 2,156 Korea, Republic of (South)..................................................................... 22,533 Individuals..................................................................... 21,702 Corporations.....................................................................353 Kuwait..................................................................... 2,630
Individuals.....................................................................1,944 Corporations.....................................................................337 Liberia..................................................................... 1,343
Individuals..................................................................... 302 Corporations.....................................................................956 Liechtenstein..................................................................... 2,737 Individuals..................................................................... 719 Corporations..................................................................... 1,414
Luxembourg.....................................................................5,095 Individuals.....................................................................1,174 Corporations..................................................................... 1,997 Mexico..................................................................... 54,495
137,625 762 100,279 36,088 18,416 15,126 155,178 3,964 128,697 51,650 3,181 40,945 6,018 905 2,635 489 6 480
4,917,215 13,353 3,881,417 935,329 230,455 278,287 8,179,054 53,560 5,840,399 1,430,176 20,589 1,203,980 117,231 12,250 36,946 13,407 75 4,463
4,246,503 8,844 3,375,099 638,814 120,151 114,053 4,747,598 6,617 3,233,171 1,171,468 6,757 983,754 71,700 1,304 22,719 12,967 9 4,108
606,314 3,505 448,483 54,180 21,712 28,514 2,555,724 10,464 2,028,032 231,204 9,467 200,621 26,629 3,158 9,526 204 12 174
47,785 7 47,769 123,514 9,364 100,366 322,753 1,479 287,191 9,863 30 7,684 6,792 1,184 4,071 186 4 181
17 17 -17,445 17,445 -228 228 -560 560 -53 53 -----
297 227 -9,201 8,287 551 235,425 8,012 13,158 2,693 196 2,444 680 669 -8 3 --
Individuals..................................................................... 48,848 Corporations..................................................................... 2,078 Netherlands..................................................................... 23,926 Individuals..................................................................... 18,722 Corporations..................................................................... 2,432 Netherlands Antilles..................................................................... 5,204 Individuals.....................................................................2,157 Corporations..................................................................... 2,058 New Zealand..................................................................... 10,634 Individuals.....................................................................8,477 Corporations.....................................................................637 Niue..................................................................... Individuals..................................................................... 114 63
Corporations..................................................................... 31
Footnotes at end of table.
Table 4.--Foreign Recipients of U. S. Income, Forms 1042S: Number, U.S. Tax Withheld, and U.S.-Source Income, by Principal Types of Income, Selected Recipient Type, and Selected Country of Recipient, 1999--Continued
[Money amounts are in thousands of dollars]
Selected country or geographic area and selected recipient type Number of Forms 1042S U.S. tax withheld [1]
Total U.S.-source income Interest Dividends
Principal types of U.S.-source income Rents and royalties Social Security and railroad retirement payments Personal services income
(1) Norway..................................................................... 7,218
(2) 6,076 655 4,144 15,121 1,621 12,328 3,261 2,925 140 1,762 777 474 1,960 181 1,306 18,736 15,451 1,659 10,280 2,749 3,756 17,201 2,804 9,724 64,829 2,537 58,737 249,612 11,570 196,834 21,777 11,649 4,484
(3) 775,579 11,416 277,625 300,908 27,826 242,461 231,830 25,496 59,123 358,621 8,618 49,002 159,236 2,080 130,862 651,892 64,908 92,148 1,777,013 23,663 472,941 830,079 45,866 481,248 1,479,865 28,130 1,260,698 8,570,341 139,280 7,293,620 1,073,336 98,254 581,012
(4) 668,123 1,135 227,514 203,362 16,802 162,196 212,129 7,482 58,445 341,221 1,897 46,922 152,782 889 127,600 559,531 10,574 83,510 1,555,361 8,108 432,458 682,150 8,856 412,424 711,294 4,382 570,620 3,775,036 40,445 3,158,279 927,338 35,560 538,889
(5) 72,009 1,664 27,892 54,079 4,293 45,898 4,754 3,855 513 10,953 1,336 1,354 4,571 515 2,738 79,017 43,893 7,856 186,285 6,591 15,199 66,307 9,516 28,910 605,720 7,531 561,642 3,451,243 61,600 3,126,651 51,119 27,676 7,008
(6) 11,644 689 10,896 913 95 806 540 505 22 162 26 83 260 211 43 652 635 ** 855 462 388 12,352 1,474 5,938 98,568 1,907 84,572 740,517 13,445 716,500 1,597 571 1,018
(7) 204 204 -118 118 -1,391 1,391 -1,671 1,671 -3 3 -------322 322 -141 141 -140 140 -1 1 --
(8) 2,481 2,090 385 56 23 10 1,411 1,338 64 872 865 5 166 59 62 1,806 54 -1,357 883 268 9,150 6,705 608 18,965 3,839 14,651 25,878 7,308 11,931 1,632 1,086 495
Individuals.....................................................................6,142 Corporations.....................................................................526 Panama..................................................................... 14,124
Individuals.....................................................................4,056 Corporations..................................................................... 8,369 Philippines.....................................................................16,729 Individuals..................................................................... 15,617 Corporations.....................................................................345 Portugal..................................................................... 4,119
Individuals.....................................................................3,509 Corporations.....................................................................268 Puerto Rico..................................................................... 12,962 Individuals..................................................................... 10,663 Corporations.....................................................................694 Saudi Arabia..................................................................... ,586 9 Individuals.....................................................................8,370 Corporations.....................................................................409 Singapore..................................................................... 26,359 Individuals..................................................................... 23,239 Corporations..................................................................... 1,082 Spain..................................................................... 19,069
Individuals..................................................................... 16,513 Corporations..................................................................... 1,251 Sweden..................................................................... 11,077
Individuals.....................................................................9,173 Corporations.....................................................................809 Switzerland..................................................................... 0,256 5 Individuals..................................................................... 24,147 Corporations..................................................................... 9,997 Taiwan..................................................................... 58,434
Individuals..................................................................... 50,135 Corporations..................................................................... 1,987
United Arab Emirates..................................................................... 4,171 Individuals.....................................................................3,391 Corporations.....................................................................238 United Kingdom..................................................................... 220,444 Individuals..................................................................... 179,488 Corporations..................................................................... 17,237 Venezuela..................................................................... 35,589 Individuals..................................................................... 29,604 Corporations..................................................................... 2,688
1,258 479 563 386,243 24,856 232,474 9,472 5,300 1,182
752,540 42,432 397,543 25,688,276 559,907 16,983,858 159,910 90,145 53,203
600,141 39,603 381,185 19,406,511 133,515 12,996,863 101,798 51,318 44,637
144,190 1,366 10,023 3,069,664 97,875 2,125,625 21,994 15,040 5,459
304 154 -1,921,285 59,163 1,566,846 3,395 1,635 882
---2,215 2,211 3 147 147 --
225 225 -106,133 51,881 47,424 2,103 2,001 64
[1] Excludes small amounts of U.S. tax withheld by foreign governments and withholding agents. See Table 2. [2] Unrelated business income paid to foreign tax-exempt organizations is subject to the withholding tax. **Indicates amount less than $500. NOTES: Form 1042S is entitled Foreign Person's U.S. Source Income Subject to Withholding. Detail may not add to totals because of rounding. All countries with total U.S.-source income over $100 million for 1998 or 1999 were selected for this table. Source: IRS Statistics of Income Bulletin, Summer 2002, Publication 1136 (Rev. 08-2002.)
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