Sec. 33 Tax withheld at source on nonresident aliens and foreign corporations

26. U.S.C. section 33, A tax credit for tax withheld on nonresident aliens. IRC section 33 provides rules for a tax credit for the taxes imposed on chapter 3 entities including nonresident aliens and foreign corporations, subject to individual tax treaties, with all payments to foreign persons possibly subject to NRA withholding. Individual filers claiming the credit must have a taxpayer identification number. Section 33 is also subject to section 1445, Withholdings of tax on dispositions of U.S. real property interests, or partnership withholdings under section 1446, Withholding of tax on foreign partners' share of effectively connected income.