???,? ????(Nonresident Alien) ?? ????(Foreign entity, ????) ? ?? ??? ???? ?????? ??? ??? ???? ??? ? ??. ??? ????? ??? ?????? ????? ???? ???(Withholding Agent)? ??. ???? ????? ?? ????, ????, ??? ? ????? ? ??? ?? ???(Resident)??? ???? ???. ?????? ?? ???? ??? ??, ????, ??, ?? ???? ?? ?? ?? ?? ?? ????.

???? ?? ??? FDAP(Fixed, Determinable, Annual or Periodical) ??? EIC(Effectively connected income), ??? ??? ??? ??. FDAP ??? ??, ??, ??? ?? ?? ??? ????? ????? ???? ????. FDAP ??? ???? ????? 30%??? ???? ????? ??, ????? ??? ?? ?? ???? ??? ??? ????? ??.

?? ?? ???? ?? ???? ??? ??? ?? 12%, ??? ?? 10% (??? ??) ?? 15%(???? ??), ???? ?? 10%(??? ? ?? ??? ?? ?? ??? ?? ??)??.

????? ?? ??? ??? ?? ?? ??? ???? ??? FORM W-8BEN? ???? ??? ???, ???? ???? (????? Social Security number? ????, SSN ? ??? ??? TIN ? IRS? ???? ??????), ??? ?? ??? ?? ??? ??.

FDAP ??? ???? ???? ???? ??? ?????? ???? ????? ????. ?? ?????? ????? ?? ??? ?? ???? ?? ??. ??? ??? ????? ???, ????? ?? ????? ?? ? ? ????? ??? ???? ?? ? ??.

EIC? ???? ???? ??? ??? ???? ????? ???, ?? ??? ???? ?? ????? ??? ???? ? ????. ???? ???(withholding Agent)? ?? ??? 3? 15? ?? Form 1042(Annual withholding tax Return for US Income of foreign Person)? ??? ????? ??? ?? ? ???? ??? IRS? ????? ??.

????? ???? ????? ?? ????? ???? ????? ?? ????? ??? ??? ?????. ?? ????? ????, ??(Head of Household) ????? ??? ? ????? ??(Single) ????? ???? ????? ??? ??.

????? EIC(Effectively Connected Income) ??? ????? ???? ??? ???? ?? ??? ????? ??? ???? ?? 4? 15??? IRS? ????, ??? ????? ??. ????? ??? ??? ???? ????? ??? ???? ?? ?? ??? ???? ??? ???? ??? ??? ????? ??.

????????(Social Security Totalization Agreement)? ???? ?? ??? ?? ???? ????? ???? ???? ???? Social Security Tax, Medicare Tax ?? ?????? ???.

?????? ???(Annuities), ????(Pension), ???(Insurance)?? ???? ?? ??? ???? ?? ????? ?? ????? ??? ???? ????? ?????. ????? IRC Section 3405 ? ?? ???? ??? ??? ? ??.

??? ????? ???? FIRPTA(foreign Investment in Real Property Tax Act) ??? ?? ??? ????. ????? ?? ???? ?????? ??? ????? 10%? ? ??????? ????? ?, 20? ??? Form 8288 ? ????IRS? ????, ??? ????? ??. ??? ????? ?? ???? ????? ??? ????? 10%? ?????? ?? ???? ??? ??? ? ??. ? ?? ??? ????? ECI ? ?? ???? ?? ????? ??? ??? ?? ??? ???? ????? ?? ??? ??? ? ? ???, ???? ? ?? ??? ??? ???????.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

<??? ????? ? IRS ???>