Tax Quarry

Foreign Recipients of U.S. Income
Table 1. Forms 1042S:  Number, Total U.S.-Source Income, and U.S. Tax Withheld, Tax Treaty Countries
and Total Non-Tax Treaty Countries, 2009
[Money amounts are in thousands of dollars] 

Treaty status and country

U.S. tax withheld

Belgium

145,481

Canada

643,896

France [2]

414,303

Germany

182,292

Ireland

283,775

Israel

85,067

Italy

72,504

Japan

220,120

Korea, Republic of (South)

244,147

Luxembourg

591,824

Mexico

196,059

Netherlands

124,698

Switzerland

171,373

United Kingdom

455,103

Non-tax treaty countries, total [3]

2,553,853

[2] Includes Guadeloupe, French Guiana, Martinique, and Reunion.
[3]  Includes Puerto Rico and U.S. possessions.  The U.S. and Bermuda have had a tax treaty in effect since 1986, however, this treaty provides no reduction of withholding rates.
Notes:  Detail may not add to totals because of rounding. Form 1042S is entitled "Foreign Person's U.S. Source Income Subject to Withholding."

Source: IRS, Statistics of Income Division, September 2011.