FOREIGN SHAREHOLDERS OF US CORPORATION
(including an LLC filing as a corporation)
TAX ON DIVIDENDS
Federal NRA Withholding
A US corporation generally must withhold (tax) 30% on a payment of U.S. dividends to foreign shareholders.
A domestic corporation must withhold a tax equal to 10% of the fair market value of the property distributed to a foreign person if:
The shareholder's interest in the corporation is a U.S. real property interest, and the property distributed is either in redemption of stock or in liquidation of the corporation.