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Fixed or Determinable Annual or Periodical Income (FDAP)
FDAP
Fixed or Determinable Income
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IRS.gov Web Site
Fixed, Determinable, Annual, Periodical (FDAP) Income
Principal Publications Publications
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Links Inside Publications
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...
Forms and Instructions Forms and Instructions
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Relevant Forms
2013 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2013  Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
2012 Form 1042-S Foreign Person's U.S. Source Income Subject to WithholdingTopic Screen for this Form
2012  Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Related Topic Links
related topicAlien, Nonresident
related topicEffectively Connected Income (ECI)
related topicPeriodical Income
related topicTax Year