Metadata
Author: Giga-fren
Data
English[en]
For information on rental income and expenses, get IRS Publication 527, RESIDENTIAL RENTAL PROPERTY (INCLUDING RENTAL OF VACATION HOMES). If you have not made an election to treat your U.S. rental property income as effectively connected with a U.S. trade or business, then tenants or management agents (withholding agents) have to withhold a 30% non-resident tax from the gross rent and send it to the IRS using Form 1042, ANNUAL WITHHOLDING TAX RETURN FOR U.S. SOURCE INCOME OF FOREIGN PERSONS, and Form 1042-S, FOREIGN PERSON'S U.S. SOURCE INCOME SUBJECT TO WITHHOLDING.
French[fr]
Si vous n'avez pas choisi de faire traiter votre revenu de location comme un revenu directement rattaché à l'exploitation d'un commerce ou d'une entreprise aux États-Unis, les locataires ou les gérants (les agents qui effectuent les retenues d'impôt) doivent retenir 30 % d'impôt des non-résidents sur le loyer brut et en faire la remise directement à l'IRS au moyen du formulaire 1042, ANNUAL WITHHOLDING TAX RETURN FOR U.S. SOURCE INCOME OF FOREIGN PERSONS, et du formulaire 1042-S, FOREIGN PERSON'S U.S. SOURCE INCOME SUBJECT TO WITHHOLDING.