IRS, Dec.7, 2023
1. Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, Calendar Year 2020 A new table presenting data for Calendar Year 2020 from Withholding Tax on Dispositions of U.S. Real Property Interests by Foreign Persons (Form 8288-A) is now available on SOI's Tax Stats webpage. The table presents the number of returns reporting the sales price of U.S. real property interest, Federal income tax withheld, and country of residence of foreign persons as reported on Form 8288-A.
2. Foreign Recipients of U.S. Income, Tax Year 2021 Three tables from SOI's Foreign Recipients of U.S. Income Study, Tax Year 2021 are now available on SOI's Tax Stats webpage. The tables present data from Foreign Person's U.S. Source Income Subject to Withholding (Form 1042-S). Tables 1 and 2 include statistics for the number of returns, total income, tax withheld, income subject to withholding, income exempt from withholding, and income by category. Data are available by selected countries and recipient types. Table 3 presents data for returns reporting payments and amounts withheld pursuant to Chapter 4 of the Internal Revenue Code. Table 3 also includes statistics for the number of returns, total income, tax withheld, income subject to withholding, and income exempt from withholding. Data are available by selected income types.
3. Individual Returns with Business Attributes, Tax Year 2021 A new table for Tax Year 2021 Individual Income Tax Returns with Small Business Income and Losses is now available on SOI's Tax Stats webpage. This tabulation provides detailed information about Individual Income Tax Returns with Small Business Income and Losses. This includes income from Schedule C, Profit or Loss from Business, Schedule E, Supplemental Income or Loss, and Schedule F, Profit or Loss from Farming.
Source: IRS.gov
US TAX, U.S. TAX