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Text of 2020 IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 17, 2020

55 pages. "In most cases, you must withhold tax on the gross amount of pensions and annuities that you pay that are from sources within the United States.... Most tax treaties provide an exemption from tax on non-government pensions and annuities.... The exemption may not apply to lump-sum payments.... The withholding rules that apply to payments to foreign persons generally take precedence over any other withholding rules that would apply to distributions from qualified plans and other qualified retirement arrangements."

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