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Fixed or Determinable Annual or Periodical Income (FDAP)
Fixed or Determinable Income
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Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Income Subject to NRA Withholding
Fixed or Determinable Annual or Periodical Income (FDAP). FDAP income is all income except: The following...
Publication 519 - U.S. Tax Guide for Aliens - Nonresident Aliens
Fixed or Determinable Income. The 30% (or lower treaty) rate applies to the gross amount of U.S. source fixed...
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related topicIncome
related topicPeriodical Income