Taxes

1040NR:

NRA. US Wages/Salary/Tips etc.

1042-S:

FDAP income Reporting. Equivalent to 1099.

1042:

Tax Return for 1042-S. It also has summary of 1042-S.

1099:

Information Reporting Form for US Person.

1099-INT

1099-MISC

1099-DIV

Backup Withholding:

US Person are generally not withheld of income, except for Backup Withholding.

Backup Withholding Rules:

1. Invalid TIN (SSN/ITIN/etc)

2. IRS notice (e.g. when one under-reports, or provided incorrect TIN)

B-Notice

Back withholding notice sent by (IRS or Company) to payee mentioning that they may have Backup Withholding.

Form W-9

Name, Address and TIN information asked by employer(?), contractor, Financial Institution, etc. Filled by Individual (SSN), Employer (EIN).