TITLE 26--INTERNAL REVENUE
 
                 DEPARTMENT OF THE TREASURY (Continued)
 
TAX ON SELF-EMPLOYMENT INCOME--Table of Contents
 
 Withholding of Tax on Nonresident Aliens and Foreign Corporations and 
                         Tax-Free Covenant Bonds
 
    Effective Date Note: By T.D. 8734, 62 FR 53452, Oct. 14, 1997, 
Sec. 1.1441-5 was revised, effective Jan. 1, 1999. By T.D. 8804, 63 FR 
72183, Dec. 31, 1998, the effective date of Sec. 1.1441-5 was delayed 
until Jan. 1, 2000. By T.D. 8856, 64 FR 73408, 73410, Dec. 30, 1999, the 
effective date was delayed until Jan. 1, 2001 and paragraph (g) was 
revised effective Jan. 1, 2001. For the convenience of the user, the 
superseded text is set forth as follows:

Sec. 1.1441-5  Claiming to be a person not subject to withholding.

    (a) Individuals. For purposes of chapter 3 of the Code, an 
individual's written statement that he or she is a citizen or resident 
of the United States may be relied upon by the payer of the income as 
proof that such individual is a citizen or resident of the United 
States. This statement shall be furnished to the withholding agent in 
duplicate. An alien may claim residence in the United States by filing 
Form 1078 with the withholding agent in duplicate in lieu of the above 
statement.
    (b) Partnerships and corporations. For purposes of chapter 3 of the 
Code a written statement from a partnership or corporation claiming that 
it is not a foreign partnership or foreign corporation may be relied 
upon by the withholding agent as proof that such partnership or 
corporation is domestic. This statement shall be furnished to the 
withholding agent in duplicate. It shall contain the address of the 
taxpayer's office or place of business in the United States and shall be 
signed by a member of the partnership or by an officer of the 
corporation. The official title of the corporate officer shall also be 
given.
    (c) Disposition of statement and form. The duplicate copy of each 
statement and form filed pursuant to this section shall be forwarded 
with a letter of transmittal to Internal Revenue Service Center, 
Philadelphia, PA 19255. The original statement shall be retained by the 
withholding agent.
    (d) Definitions. For determining whether an alien individual is a 
resident of the United States see Secs. 301.7701(b)-1 through 
301.7701(b)-9 of this chapter. An individual with respect to whom an 
election to be treated as a resident under section 6013(g) is in effect 
is not, in accordance with Sec. 1.1441-1, a resident for purposes of 
this section. For definition of the terms ``foreign partnership'' and 
``foreign corporation'' see section 7701(a) (4) and (5) and 
Sec. 301.7701-5 of this chapter. For definition of the term ``United 
States'' and for other geographical definitions relating to the 
Continental Shelf see section 638 and Sec. 1.638-1.

(Approved by the Office of Management and Budget under control number 
1545-0795)


(Secs. 1441(c)(4) (80 Stat. 1553; 26 U.S.C. 1441(c)(4)), 3401(a)(6) (80 
Stat. 1554; 26 U.S.C. 3401(a)(6)), and 7805 (68A Stat. 917; 26 U.S.C. 
7805) of the Internal Revenue Code of 1954)

[T.D. 6500, 25 FR 12076, Nov. 26, 1960, as amended by T.D. 6908, 31 FR 
16773, Dec. 31, 1966; T.D. 7277, 38 FR 12742, May 15, 1973; T.D. 7842, 
47 FR 49842, Nov. 3, 1982; T.D. 7977, 49 FR

[[Page 140]]

36834, Sept. 20, 1984; T.D. 8160, 52 FR 33933, Sept. 9, 1987; T.D. 8411, 
57 FR 15241, Apr. 27, 1992]