itonewbie
Level 15
01-26-2020
07:31 PM
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F.8804 is only for US-ECI (Effectively Connected Income).
Dividend is covered by Article 10 instead 11. Unless it meets one of the exceptions to be treated as ECI, dividend is FDAP and subject to 30% withholding unless modified by treaty rates as outlined in Article 10. Withholding on FDAP is reported on K-1 instead of F.8804.
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Still an AllStar
Still an AllStar