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US2.2 Taxation of rental income

Commentary

US2.2.6 Taxation of a non-resident landlord | USA

USA

There are federal withholding rules that apply when the taxpayer landlord is a non-resident of the United States.

Gross rents are subject to a 30% withholding tax (to be withheld by the tenant or an agent) unless an election is made to treat the income from the rental

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