Guidance on Reporting Interest Paid to Nonresident Aliens

This document contains previously approved final regulations that provide guidance on the reporting requirements for interest on deposits maintained at the U.S. office of certain financial institutions and paid to nonresident alien individuals. These regulations affect persons making payments of interest with respect to such a deposit.

The latest form for Guidance on Reporting Interest Paid to Nonresident Aliens expires 2022-02-28 and can be found here.