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The Federal And State Taxes Free

Federal and state taxes free Index Symbols 10% owners, Ten-percent owners. Federal and state taxes free 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Federal and state taxes free A Acceptance agent, Unexpected payment. Federal and state taxes free Accounts, offshore, Offshore accounts. Federal and state taxes free Alien Illegal, Illegal aliens. Federal and state taxes free Nonresident, Nonresident alien. Federal and state taxes free Resident, Resident alien. Federal and state taxes free Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Federal and state taxes free Allocation information, Failure to provide allocation information. Federal and state taxes free American Samoa, U. Federal and state taxes free S. Federal and state taxes free Virgin Islands and American Samoa corporations. Federal and state taxes free Amount to withhold, Determination of amount to withhold. Federal and state taxes free Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Federal and state taxes free Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Federal and state taxes free Banks, interest received by, Banks. Federal and state taxes free Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Federal and state taxes free Branch profits tax, Corporation subject to branch profits tax. Federal and state taxes free C Canada, Exception 3. Federal and state taxes free , Deposit interest paid to nonresident alien individuals in 2012. Federal and state taxes free , Deposit interest paid to certain nonresident alien individuals in 2013. Federal and state taxes free Capital gains, Capital gains (Income Code 9). Federal and state taxes free Central withholding agreements, Income Code 43. Federal and state taxes free Consent dividends, Consent dividends. Federal and state taxes free , Consent dividends. Federal and state taxes free Contingent interest, Contingent interest. Federal and state taxes free Controlled foreign corporations, interest paid to, Controlled foreign corporations. Federal and state taxes free Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Federal and state taxes free Covenant not to compete, Covenant not to compete. Federal and state taxes free Crew members, Crew members. Federal and state taxes free D Dependent personal services, Pay for dependent personal services (Income Code 17). Federal and state taxes free Allowance for personal exemptions, Withholding exemptions. Federal and state taxes free Defined, Pay for dependent personal services (Income Code 17). Federal and state taxes free Exempt from withholding, Graduated rates. Federal and state taxes free Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Federal and state taxes free Disregarded entities, Disregarded entities. Federal and state taxes free Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Federal and state taxes free Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Federal and state taxes free Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Federal and state taxes free In general, Dividends Documentary evidence, Documentary evidence. Federal and state taxes free , Documentary Evidence, Documentary evidence. Federal and state taxes free Documentation From foreign beneficial owners and U. Federal and state taxes free S. Federal and state taxes free payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Federal and state taxes free E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Federal and state taxes free Electronic deposit rules, Electronic deposit requirement. Federal and state taxes free Employees, Employees. Federal and state taxes free , Employee. Federal and state taxes free Employer, Employer. Federal and state taxes free F Federal unemployment tax, Federal unemployment tax (FUTA). Federal and state taxes free Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Federal and state taxes free Financial institutions, Branches of financial institutions. Federal and state taxes free FIRPTA withholding, U. Federal and state taxes free S. Federal and state taxes free real property interest. Federal and state taxes free , U. Federal and state taxes free S. Federal and state taxes free Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Federal and state taxes free Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Federal and state taxes free 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Federal and state taxes free S. Federal and state taxes free branches of foreign banks and foreign insurance companies. Federal and state taxes free , Income paid to U. Federal and state taxes free S. Federal and state taxes free branch of foreign bank or insurance company. Federal and state taxes free Charitable organizations, Other foreign organizations, associations, and charitable institutions. Federal and state taxes free Corporations, Foreign corporations. Federal and state taxes free Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Federal and state taxes free S. Federal and state taxes free branches of foreign banks and foreign insurance companies. Federal and state taxes free , Income paid to U. Federal and state taxes free S. Federal and state taxes free branch of foreign bank or insurance company. Federal and state taxes free Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Federal and state taxes free Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Federal and state taxes free Person, Foreign Persons Private foundation, Foreign private foundations. Federal and state taxes free , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Federal and state taxes free Trusts, Foreign simple and grantor trust. Federal and state taxes free Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Federal and state taxes free , Responsibilities of WT. Federal and state taxes free , Form 1042. Federal and state taxes free 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Federal and state taxes free , Form 1042-S reporting. Federal and state taxes free , Form 1042 filing. Federal and state taxes free , Form 1042-S. Federal and state taxes free 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Federal and state taxes free 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Federal and state taxes free 4419, Electronic reporting. Federal and state taxes free 7004, Extension to file Form 1042. Federal and state taxes free 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Federal and state taxes free 8288, Reporting and Paying the Tax, Form 8288, U. Federal and state taxes free S. Federal and state taxes free Withholding Tax Return for Dispositions by Foreign Persons of U. Federal and state taxes free S. Federal and state taxes free Real Property Interests. Federal and state taxes free 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Federal and state taxes free S. Federal and state taxes free Real Property Interests. Federal and state taxes free 8288-B, Categories (1), (2), and (3). Federal and state taxes free 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Federal and state taxes free 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Federal and state taxes free 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Federal and state taxes free 8833, Claiming treaty benefits. Federal and state taxes free 940, Federal unemployment tax (FUTA). Federal and state taxes free 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Federal and state taxes free 972, Consent dividends. Federal and state taxes free SS-4, U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers SS-5, U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Federal and state taxes free , Form W-2. Federal and state taxes free W-4, Alternate withholding procedure. Federal and state taxes free , Form W-4, Employee's Withholding Allowance Certificate. Federal and state taxes free , Withholding exemptions. Federal and state taxes free , Special instructions for Form W-4. Federal and state taxes free W-7, U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Federal and state taxes free W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Federal and state taxes free W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Federal and state taxes free G Gambling winnings, Gambling winnings (Income Code 28). Federal and state taxes free Graduated rates, Graduated rates. Federal and state taxes free Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Federal and state taxes free Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Federal and state taxes free Guam, Guam or Northern Mariana Islands corporations. Federal and state taxes free H Help (see Tax help) I Identification number, taxpayer, U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers, Identification numbers. Federal and state taxes free Illegal aliens, Illegal aliens. Federal and state taxes free Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Federal and state taxes free Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Federal and state taxes free Source of, Source of Income Transportation, Transportation income. Federal and state taxes free Income code 01, Interest paid by U. Federal and state taxes free S. Federal and state taxes free obligors—general (Income Code 1). Federal and state taxes free 02, Interest on real property mortgages (Income Code 2). Federal and state taxes free 03, Interest paid to controlling foreign corporations (Income Code 3). Federal and state taxes free 04, Interest paid by foreign corporations (Income Code 4). Federal and state taxes free 06, Dividends paid by U. Federal and state taxes free S. Federal and state taxes free corporations — general (Income Code 6). Federal and state taxes free 07, Dividends qualifying for direct dividend rate (Income Code 7). Federal and state taxes free 08, Dividends paid by foreign corporations (Income Code 8). Federal and state taxes free 09, Capital gains (Income Code 9). Federal and state taxes free 10, Industrial royalties (Income Code 10). Federal and state taxes free 11, Motion picture or television copyright royalties (Income Code 11). Federal and state taxes free 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Federal and state taxes free 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Federal and state taxes free 17, Pay for dependent personal services (Income Code 17). Federal and state taxes free 18, Pay for teaching (Income Code 18). Federal and state taxes free 19, Pay during studying and training (Income Code 19). Federal and state taxes free 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Federal and state taxes free 29, Interest on deposits (Income Code 29). Federal and state taxes free 30, Original issue discount (Income Code 30). Federal and state taxes free 50, Other income (Income Code 50). Federal and state taxes free Independent personal services Defined, Pay for independent personal services (Income Code 16). Federal and state taxes free Exempt from withholding, Pay for independent personal services (Income Code 16). Federal and state taxes free , 30% rate. Federal and state taxes free India, Students and business apprentices from India. Federal and state taxes free Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Federal and state taxes free , Installment payments. Federal and state taxes free Insurance proceeds, Insurance proceeds. Federal and state taxes free Interest Contingent, Contingent interest. Federal and state taxes free Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Federal and state taxes free Deposits, Interest on deposits (Income Code 29). Federal and state taxes free Foreign business arrangements, Interest from foreign business arrangements. Federal and state taxes free Foreign corporations, Interest paid by foreign corporations (Income Code 4). Federal and state taxes free Income, Interest Portfolio, Portfolio interest. Federal and state taxes free , Interest that does not qualify as portfolio interest. Federal and state taxes free Real property mortgages, Interest on real property mortgages (Income Code 2). Federal and state taxes free Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Federal and state taxes free Qualified, Qualified intermediary. Federal and state taxes free , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Federal and state taxes free M Magnetic media reporting, Electronic reporting. Federal and state taxes free Marketable securities, Marketable securities. Federal and state taxes free Mexico, Exception 3. Federal and state taxes free Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Federal and state taxes free N Non-registered obligations, Obligations not in registered form. Federal and state taxes free Nonqualified intermediary, Nonqualified intermediary. Federal and state taxes free , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Federal and state taxes free Married to U. Federal and state taxes free S. Federal and state taxes free citizen or resident, Married to U. Federal and state taxes free S. Federal and state taxes free citizen or resident alien. Federal and state taxes free Nonwage pay, Pay that is not wages. Federal and state taxes free Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Federal and state taxes free Notional principal contract income, Notional principal contract income. Federal and state taxes free NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Federal and state taxes free Obligations: Not in registered form, Obligations not in registered form. Federal and state taxes free Offshore accounts, Offshore accounts. Federal and state taxes free Original issue discount, Original issue discount (Income Code 30). Federal and state taxes free Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Federal and state taxes free Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Federal and state taxes free Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Federal and state taxes free , Smaller partnerships and trusts. Federal and state taxes free , Smaller partnerships and trusts. Federal and state taxes free Withholding foreign, Withholding foreign partnership and foreign trust. Federal and state taxes free , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Federal and state taxes free Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Federal and state taxes free Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Federal and state taxes free Studying, Pay during studying and training (Income Code 19). Federal and state taxes free Teaching, Pay for teaching (Income Code 18). Federal and state taxes free Training, Pay during studying and training (Income Code 19). Federal and state taxes free Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Federal and state taxes free Form 1042, Penalties Form 8804, Penalties. Federal and state taxes free Form 8805, Penalties. Federal and state taxes free Magnetic media, Failure to file electronically. Federal and state taxes free Trust fund recovery, Trust fund recovery penalty. Federal and state taxes free Pensions, Pension payments. Federal and state taxes free , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Federal and state taxes free Per diem, Per diem paid by the U. Federal and state taxes free S. Federal and state taxes free Government. Federal and state taxes free Personal service income, Personal service income. Federal and state taxes free Pooled withholding information, Pooled withholding information. Federal and state taxes free Portfolio interest, Portfolio interest. Federal and state taxes free , Interest that does not qualify as portfolio interest. Federal and state taxes free Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Federal and state taxes free Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Federal and state taxes free S. Federal and state taxes free possession. Federal and state taxes free , Exception 4. Federal and state taxes free Q QI withholding agreement, QI withholding agreement. Federal and state taxes free Qualified intermediary, Qualified intermediary. Federal and state taxes free , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Federal and state taxes free Dividends paid by, Dividends paid by U. Federal and state taxes free S. Federal and state taxes free corporations — general (Income Code 6). Federal and state taxes free R Racing purses, Racing purses. Federal and state taxes free Real property interest Disposition of, U. Federal and state taxes free S. Federal and state taxes free Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Federal and state taxes free Registered obligations, Obligations in registered form. Federal and state taxes free Researchers, Tax treaties. Federal and state taxes free Resident alien defined, Resident alien. Federal and state taxes free Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Federal and state taxes free S. Federal and state taxes free Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal and state taxes free S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Federal and state taxes free Scholarship, Scholarships, fellowships, and grants. Federal and state taxes free , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Federal and state taxes free , Income from securities. Federal and state taxes free Services performed outside the U. Federal and state taxes free S. Federal and state taxes free , Services performed outside the United States. Federal and state taxes free Short-term obligation, Short-term obligations. Federal and state taxes free Social security, Social security and Medicare tax. Federal and state taxes free Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Federal and state taxes free T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Federal and state taxes free Dependent personal services, Tax treaties. Federal and state taxes free Entertainers and athletes, Tax treaties. Federal and state taxes free Gains, Tax treaties. Federal and state taxes free Gambling winnings, Tax treaties. Federal and state taxes free Independent personal services, Tax treaties. Federal and state taxes free Student, Tax treaties. Federal and state taxes free Students and trainees, Tax treaties. Federal and state taxes free Tables, Tax Treaty Tables Teaching, Tax treaties. Federal and state taxes free Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Federal and state taxes free Taxpayer identification number (TIN), U. Federal and state taxes free S. Federal and state taxes free Taxpayer Identification Numbers, Identification numbers. Federal and state taxes free Exceptions, Exceptions to TIN requirement. Federal and state taxes free Teachers, Pay for teaching (Income Code 18). Federal and state taxes free Ten-percent owners, Ten-percent owners. Federal and state taxes free Territorial limits, Territorial limits. Federal and state taxes free Totalization agreements, Social security and Medicare tax. Federal and state taxes free Transportation income, Transportation income. Federal and state taxes free Travel expenses, Travel expenses. Federal and state taxes free Trust Territory of the Pacific Islands, Income from U. Federal and state taxes free S. Federal and state taxes free Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal and state taxes free Trusts Foreign, Foreign simple and grantor trust. Federal and state taxes free Smaller, Smaller partnerships and trusts. Federal and state taxes free Withholding foreign, Withholding foreign partnership and foreign trust. Federal and state taxes free , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Federal and state taxes free S. Federal and state taxes free agent of foreign person, U. Federal and state taxes free S. Federal and state taxes free agent of foreign person. Federal and state taxes free U. Federal and state taxes free S. Federal and state taxes free branch Foreign bank, U. Federal and state taxes free S. Federal and state taxes free branches of foreign banks and foreign insurance companies. Federal and state taxes free , Income paid to U. Federal and state taxes free S. Federal and state taxes free branch of foreign bank or insurance company. Federal and state taxes free Foreign insurance company, U. Federal and state taxes free S. Federal and state taxes free branches of foreign banks and foreign insurance companies. Federal and state taxes free , Income paid to U. Federal and state taxes free S. Federal and state taxes free branch of foreign bank or insurance company. Federal and state taxes free Foreign person, U. Federal and state taxes free S. Federal and state taxes free branches of foreign persons. Federal and state taxes free U. Federal and state taxes free S. Federal and state taxes free national, 30% rate. Federal and state taxes free U. Federal and state taxes free S. Federal and state taxes free real property interest, U. Federal and state taxes free S. Federal and state taxes free real property interest. Federal and state taxes free U. Federal and state taxes free S. Federal and state taxes free savings bonds, Income from U. Federal and state taxes free S. Federal and state taxes free Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal and state taxes free U. Federal and state taxes free S. Federal and state taxes free territorial limits, Territorial limits. Federal and state taxes free U. Federal and state taxes free S. Federal and state taxes free Virgin Islands, U. Federal and state taxes free S. Federal and state taxes free Virgin Islands and American Samoa corporations. Federal and state taxes free Unexpected payment, Unexpected payment. Federal and state taxes free W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Federal and state taxes free When to withhold, When to withhold. Federal and state taxes free Withhold, amount to, Determination of amount to withhold. Federal and state taxes free Withhold, when to, When to withhold. Federal and state taxes free Withholding Agreements, QI withholding agreement. Federal and state taxes free , WP and WT withholding agreements. Federal and state taxes free , Withholding agreements. Federal and state taxes free , Income Code 43. Federal and state taxes free Alternative procedure, Alternative procedure. Federal and state taxes free Certificate, Withholding Certificates, Withholding certificate. Federal and state taxes free Rate pool, Pooled withholding information. Federal and state taxes free Real property, U. Federal and state taxes free S. Federal and state taxes free Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Federal and state taxes free Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Federal and state taxes free Exemption, Withholding exemption. Federal and state taxes free Final payment exemption, Final payment exemption. Federal and state taxes free Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Federal and state taxes free Scholarships and fellowship grants, Alternate withholding procedure. Federal and state taxes free Students, Tax treaties. Federal and state taxes free Withholding agreements, Withholding agreements. Federal and state taxes free , Income Code 43. Federal and state taxes free Prev  Up     Home   More Online Publications