Table 3.--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, 1996
[Money amounts are in thousands of dollars]
Selected country or geographic area and selected recipient type Number of Forms 1042S (1) All countries, total..................................................................... 1,842,743 Individuals, total..................................................................... 1,495,479 Corporations, total..................................................................... 169,227 Partnerships, total..................................................................... 3,020 Fiduciaries, total..................................................................... 19,497 Nominees, total..................................................................... 5,267 Governments and international organizations, total.............................................................. Tax-exempt organizations, total [2].............................................................. 9,699 Private foundations, total.............................................................. Artists and athletes, total.............................................................. 7,651 Other, total ..................................................................... 26,897 Unknown, total..................................................................... 104,703 Argentina..................................................................... 18,679 Individuals..................................................................... 14,333 Corporations..................................................................... 597 Aruba..................................................................... 585 Individuals..................................................................... 258 Corporations..................................................................... 169 Australia..................................................................... 25,420 Individuals..................................................................... 20,810 Corporations..................................................................... 2,156 Austria..................................................................... 14,925 Individuals..................................................................... 11,101 Corporations..................................................................... 2,540 Bahamas..................................................................... 17,573 Individuals.....................................................................3,171 Corporations..................................................................... 12,594 Bahrain..................................................................... 1,164 Individuals..................................................................... 791 Corporations..................................................................... 192 Barbados..................................................................... 1,410 Individuals.....................................................................1,058 Corporations..................................................................... 237 Belgium..................................................................... 16,205 Individuals..................................................................... 13,410 Corporations..................................................................... 1,050 Bermuda..................................................................... 9,154 Individuals.....................................................................2,925 Corporations..................................................................... 4,274 Brazil..................................................................... 18,624 Individuals..................................................................... 12,415 Corporations..................................................................... 819
Footnotes at end of table.
Total U.S. tax withheld [1] (2) 2,580,574 466,500 1,655,739 35,465 157,191 32,239 U.S.-source income (3) 112,909,193 9,814,309 81,331,305 1,367,895 7,454,671 596,933 Interest (4) 79,496,936 6,054,770 56,299,974 1,175,908 6,336,247 321,761 Dividends (5)
Principal types of U.S.-source income Rents and royalties (6) 6,547,669 252,212 6,064,827 51,779 7,834 166 Social Security and railroad retirement payments (7) 1,074,239 1,074,239 ----Personal services income (8) 743,750 502,694 194,293 2,209 232 --
16,709,989 795,391 12,138,941 128,193 1,022,461 266,446
746
1,500 22,577 1,354 32,734 48,949 126,326 6,916 4,183 1,455 291 56 146 40,366 5,692 19,942 13,660 2,924 7,421 45,306 3,025 34,642 2,447 244 1,267 3,353 519 2,777 21,361 3,335 15,259 55,653 1,181 34,475 7,035 4,836 993
2,541,132 875,494 59,811 148,859 3,443,773 5,275,011 204,047 56,039 126,423 146,331 1,488 142,479 780,077 99,872 437,137 483,276 54,545 339,214 1,027,472 111,239 610,066 144,495 27,735 73,455 146,887 7,560 125,223 803,534 60,243 592,609 2,104,644 40,416 1,405,077 141,715 52,573 63,921
1,896,969 538,441 37,242 103 2,832,933 4,002,587 167,711 32,201 119,728 144,603 1,139 141,548 373,894 63,648 193,638 356,147 32,532 259,112 829,481 94,921 460,654 132,382 26,758 68,635 137,912 4,548 108,303 439,688 34,029 289,575 1,738,577 35,443 1,117,632 106,135 27,407 61,764
632,443 324,230 22,210 78 555,681 823,917 12,742 7,571 3,444 1,163 181 556 205,275 9,963 80,681 90,780 8,045 63,901 175,779 8,746 140,754 10,676 481 4,066 13,830 279 13,251 151,248 7,645 127,842 216,230 2,711 143,453 11,933 712 1,069
9,422 9,089 214 9,096 11,618 101,710 3,719 412 2,830 92 1 92 153,968 2,534 144,355 7,961 1,214 4,231 5,559 415 4,485 30 30 -3,974 56 3,582 68,952 1,435 67,148 18,622 306 18,315 2,092 1,191 550
------6,609 6,609 ----7,651 7,651 -4,859 4,859 -718 718 -9 9 -1,579 1,579 -3,293 3,293 -732 732 -4,594 4,594 --
64 225 -331 501 43,161 948 734 200 106 106 -4,476 4,173 224 1,376 1,343 -70 37 12 769 -2 152 152 -6,747 5,731 163 26,392 386 25,471 2,709 2,332 281
557
Table 3.--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, 1996--Continued
[Money amounts are in thousands of dollars]
Selected country or geographic area and selected recipient type Number of Forms 1042S (1) British Virgin Islands..................................................................... 32,277 Individuals.....................................................................2,845 Corporations..................................................................... 25,904 Brunei..................................................................... 315 Individuals..................................................................... 267 Corporations..................................................................... 5 Canada..................................................................... 371,805 Individuals..................................................................... 323,468 Corporations..................................................................... 17,956 Cayman Islands..................................................................... 13,275 Individuals.....................................................................1,389 Corporations..................................................................... 9,608 Chile..................................................................... 7,427 Individuals.....................................................................5,806 Corporations..................................................................... 657 China..................................................................... 48,690 Individuals..................................................................... 47,034 Corporations..................................................................... 299 Colombia..................................................................... 10,165 Individuals..................................................................... 8,619 Corporations.....................................................................475 Cook Islands..................................................................... 129 Individuals..................................................................... Denmark..................................................................... 56 4,390 Corporations..................................................................... 43 Individuals..................................................................... 3,730 Corporations.....................................................................365 Finland..................................................................... 2,449 Individuals..................................................................... 2,013 Corporations.....................................................................231 France..................................................................... 35,973 Individuals..................................................................... 29,077 Corporations..................................................................... 3,415 Germany.....................................................................215,888 Individuals..................................................................... 194,735 Corporations..................................................................... 4,690 Greece..................................................................... 18,935 Individuals..................................................................... 17,399 Corporations.....................................................................803 Guernsey..................................................................... 1,383 Individuals..................................................................... 196 Corporations.....................................................................816 Hong Kong..................................................................... 6,260 2 Individuals..................................................................... 20,434 Corporations..................................................................... 3,142 Ireland..................................................................... 13,109 Individuals..................................................................... 11,218 Corporations.....................................................................900
Footnotes at end of table.
Total U.S. tax withheld [1] (2) 44,159 1,386 34,008 493 100 ** 297,933 105,382 146,713 63,380 4,069 33,545 3,232 2,189 667 2,772 1,950 556 3,830 2,880 697 226 21 143 10,321 1,616 8,018 3,090 734 2,067 98,038 13,641 71,714 82,594 25,681 45,328 11,766 11,122 291 9,073 258 7,351 33,500 7,850 15,810 17,312 3,832 3,514 U.S.-source income (3) 1,451,960 48,838 1,200,072 114,237 378 -7,532,522 990,276 5,264,278 4,049,406 206,037 3,054,354 101,610 23,865 68,502 536,732 288,354 115,466 115,637 36,629 45,914 37,532 8,966 5,223 477,372 34,130 366,451 305,247 28,666 255,720 5,787,421 846,287 4,448,412 5,045,081 730,038 3,827,046 107,621 67,927 33,345 221,533 9,428 188,662 1,186,544 95,023 797,343 1,187,823 81,181 917,418 Interest (4) 1,166,751 42,622 954,119 89,763 11 -4,139,027 376,047 3,142,611 3,665,802 192,828 2,774,042 82,453 11,726 63,306 272,206 33,509 111,429 92,350 17,375 43,513 36,606 8,766 4,734 342,490 23,837 251,923 193,068 23,468 153,283 4,000,023 709,153 3,005,197 3,141,289 419,338 2,375,874 24,325 12,040 7,973 176,190 8,527 148,808 1,028,613 56,664 715,202 923,073 48,819 753,869 Dividends (5)
Principal types of U.S.-source income Rents and royalties (6) 681 10 663 11 11 -254,117 36,600 191,995 1,772 576 113 502 90 374 1,953 283 1,647 3,479 2,049 1,208 ---21,134 332 20,404 20,964 52 19,304 355,860 21,530 318,927 514,980 29,620 466,926 1,970 178 1,759 15 15 -10,686 1,368 9,194 58,116 1,748 55,936 4,461 219,289 24,095 54 1 1,982,404 94,862 1,346,165 369,503 11,297 271,037 9,250 4,482 3,691 5,143 3,292 1,636 6,522 4,786 919 759 55 489 99,447 1,074 91,738 20,773 501 18,946 898,148 29,524 707,114 874,481 135,741 670,600 6,271 4,138 1,014 28,478 858 23,532 119,981 23,313 62,940 89,247 3,939 18,584 Social Security and railroad retirement payments (7) 447 447 -2 2 -252,583 252,568 -316 316 -2,531 2,531 -522 522 -4,957 4,957 ----3,747 3,747 -2,155 2,155 -18,051 18,051 -52,843 52,843 -37,256 37,256 ----2,940 2,940 -11,251 11,251 -Personal services income (8) 27 4 20 ---108,122 76,080 26,299 545 525 20 402 293 53 133,162 132,095 7 1,222 1,207 7 ---2,205 2,110 62 955 252 47 46,997 36,928 9,384 48,874 36,518 1,674 2,595 2,234 1 ** ** -1,708 1,079 361 5,179 1,914 3,063
254,581
Table 3.--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, 1996--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 (7) 545 -Personal services income (8) 70
(1) Isle of Man..................................................................... 1,319
(2) 6,562
(3) 119,675
(4) 102,145
(5) 16,293
(6)
Individuals..................................................................... 275 Corporations.....................................................................624 Israel..................................................................... 13,603 Individuals..................................................................... 11,005 Corporations.....................................................................676 Italy..................................................................... 42,205 Individuals..................................................................... 39,138 Corporations..................................................................... 1,394 Japan..................................................................... 119,378 Individuals..................................................................... 97,262 Corporations..................................................................... 11,305 Jersey ..................................................................... 2,166 Individuals..................................................................... 271 Corporations..................................................................... 1,209 Korea, Republic of (South)..................................................................... 12,014 Individuals..................................................................... 11,248 Corporations.....................................................................371 Kuwait..................................................................... 2,888 Individuals..................................................................... 1,659 Corporations.....................................................................950 Liberia..................................................................... 1,981 Individuals..................................................................... 345 Corporations..................................................................... 1,431 Luxembourg..................................................................... ,285 4 Individuals..................................................................... 886 Corporations..................................................................... 1,714 Malaysia..................................................................... 6,633 Individuals..................................................................... 6,200 Corporations.....................................................................109 Mexico..................................................................... 96,113 Individuals..................................................................... 88,934 Corporations..................................................................... 1,802 Netherlands..................................................................... 20,825 Individuals..................................................................... 15,969 Corporations..................................................................... 2,617 Netherlands Antilles..................................................................... 5,162 Individuals.....................................................................1,920 Corporations..................................................................... 2,393 New Zealand..................................................................... 6,009 Individuals.....................................................................4,988 Corporations..................................................................... 336 Norway..................................................................... 10,563 Individuals.....................................................................9,557 Corporations..................................................................... 556 Panama..................................................................... 13,698 Individuals.....................................................................3,694 Corporations..................................................................... 8,566
Footnotes at end of table.
128 4,613 9,696 3,716 5,183 26,366 3,444 20,604 601,461 8,627 519,768 16,437 925 12,509 4,385 1,596 2,694 1,538 434 887 10,969 230 9,573 51,940 418 24,418 1,150 660 402 75,197 59,395 11,659 85,805 5,877 68,962 46,766 5,854 29,254 4,640 765 1,296 6,187 4,239 1,339 15,288 2,150 11,580
1,941 104,000 172,568 62,849 71,649 987,578 185,534 672,867 31,130,918 2,010,882 26,592,596 433,222 27,162 244,296 248,499 57,658 155,368 152,878 8,179 34,521 255,065 6,251 242,782 2,594,343 207,730 1,199,588 51,581 10,339 24,071 734,974 351,500 228,148 4,065,840 234,313 3,267,180 2,497,575 88,426 1,333,148 94,057 8,446 28,654 388,008 43,130 334,180 439,233 31,985 377,765
1,247 92,958 109,130 30,399 46,778 643,488 44,474 491,390 22,873,805 1,873,498 19,071,817 354,393 46,065 179,524 183,775 20,679 132,485 105,181 5,272 26,786 185,124 5,104 177,909 2,337,451 205,641 1,060,854 38,111 1,477 23,446 321,963 94,279 100,701 2,153,953 187,253 1,629,712 2,275,443 63,691 1,185,525 55,373 743 19,750 303,815 20,918 276,348 345,686 20,508 301,309
524 10,409 11,945 5,437 3,215 84,781 7,197 65,621 2,323,761 15,184 1,816,345 77,293 3,415 64,022 20,732 1,602 18,722 44,912 1,168 7,506 68,096 684 63,595 226,852 1,107 111,744 2,960 1,487 142 122,698 19,104 99,366 1,233,286 9,954 1,022,406 160,486 22,247 91,466 27,400 1,532 6,236 15,139 1,388 10,451 79,146 4,772 70,274
27 473 20,965 1,435 18,701 89,059 2,177 84,019 1,956,343 36,940 1,894,404 156 57 -3,751 184 2,316 492 492 -78 4 74 5,803 9 5,787 544 122 421 40,948 8,516 24,915 402,763 4,654 381,377 24,957 92 22,792 3,757 874 1,596 6,297 461 5,706 2,676 70 2,473
--5,378 5,378 -100,569 100,569 -18,519 18,519 ----340 340 ----41 41 -180 180 -70 70 -194,510 194,510 -9,189 9,189 -535 535 -602 602 -14,847 14,847 -1,246 1,246 --
9 -11,863 9,797 1,879 12,014 11,131 485 57,644 27,964 27,819 ---11,147 10,471 589 532 528 4 11 11 -227 191 36 607 607 -4,874 4,311 302 9,897 8,745 736 20,057 140 19,907 550 341 42 1,605 1,575 5 128 57 62
Table 3.--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, 1996--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 (7) 521 514 2 805 96 655 416 357 46 1,630 234 986 518 517 -609 213 333 5,339 808 2,895 65,850 1,350 59,292 380,116 9,761 350,877 1,524 482 1,019 169 169 -1,946,870 66,887 1,814,086 1,836 995 781 55,545 55,545 -30,428 30,428 -12 12 ----27 27 -78 78 -18,957 18,957 -10,038 10,038 -7,633 7,633 -118 118 ----65,386 65,386 -1,472 1,472 -Personal services income (8) 1,754 1,650 88 488 400
(1) Philippines..................................................................... 4,076 2 Individuals..................................................................... 23,344 Corporations..................................................................... 270 Portugal..................................................................... 10,339 Individuals.....................................................................9,948 Corporations..................................................................... 145 Puerto Rico..................................................................... 11,641 Individuals.....................................................................8,731 Corporations..................................................................... 702 Russia..................................................................... 13,019 Individuals..................................................................... 12,248 Corporations..................................................................... 132 Saudi Arabia..................................................................... 7,772 Individuals.....................................................................6,453 Corporations..................................................................... 525 Singapore.....................................................................14,451 Individuals..................................................................... 12,093 Corporations..................................................................... 773 Spain..................................................................... 17,796 Individuals..................................................................... 15,958 Corporations..................................................................... 819 Sweden..................................................................... 10,895 Individuals.....................................................................9,508 Corporations..................................................................... 618 Switzerland..................................................................... 49,703 Individuals..................................................................... 21,322 Corporations..................................................................... 8,075 Taiwan..................................................................... 35,068 Individuals..................................................................... 30,922 Corporations..................................................................... 1,920 United Arab Emirates..................................................................... 3,462 Individuals.....................................................................2,752 Corporations..................................................................... 140 United Kingdom..................................................................... 146,642 Individuals..................................................................... 114,971 Corporations..................................................................... 13,056 Venezuela..................................................................... 3,602 2 Individuals..................................................................... 18,487 Corporations..................................................................... 2,020
(2) 17,013 16,445 474 9,739 8,199 279 1,007 263 296 2,224 1,405 58 25,271 22,826 1,697 7,308 1,670 3,904 12,374 6,558 4,568 59,346 4,499 53,758 146,034 8,641 107,945 13,820 7,397 4,888 930 446 399 314,850 19,919 216,114 6,241 4,203 913
(3) 99,645 77,659 17,671 129,640 39,442 24,589 99,240 4,360 77,408 62,403 56,445 2,567 697,289 89,484 327,555 1,189,258 52,215 415,039 650,454 63,378 490,090 1,050,063 40,743 969,117 3,949,672 221,374 3,338,507 578,413 93,649 308,094 553,161 9,216 107,354 22,953,131 881,343 14,918,916 142,987 89,470 32,923
(4) 23,414 7,305 13,657 67,854 5,662 17,110 94,671 2,699 76,403 14,507 8,843 1,455 576,899 10,644 304,897 843,211 42,813 384,784 561,001 20,722 455,778 311,216 12,877 271,375 2,247,149 153,051 1,942,217 506,424 49,203 289,012 307,258 7,193 88,837 16,574,461 543,701 9,786,172 111,106 61,174 26,379
(5) 7,742 3,421 3,610 25,279 1,066 4,105 2,643 663 803 3,182 1,353 74 112,500 74,132 22,072 335,898 5,551 28,607 39,678 8,061 26,808 637,806 3,646 629,299 1,115,827 33,182 896,261 27,847 18,711 5,369 245,095 1,347 18,469 3,538,990 110,791 2,721,192 15,810 9,063 4,806
(6)
19
120 59 58 9,631 9,606 18 4,089 1,513 310 771 175 139 5,444 5,064 291 7,015 4,945 1,704 36,435 5,104 27,413 1,813 972 821 110 106 -75,905 34,930 29,325 2,162 2,074 11
[1] Excludes small amounts of U.S. tax withheld by foreign governments and withholding agents. See Table 1, file 96it01tc.exe. [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 any year between 1994 and 1996 were selected for this table. 1 2 SOURCE: IRS, Statistics of Income Bulletin, Winter 1999/2000, Publication 1136, Rev. 2/00.