Internal Revenue Code · 26 U.S.C.
§ 33. Tax withheld at source on nonresident aliens and foreign corporations
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 33
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- July 18, 1984 by Pub. L. 98–369
- Length
- 67 words · about 1 min to read
- Cross-references
- cites 0; cited by 5 Code sections and 28 other regulations
There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chapter 3 (relating to withholding of tax on nonresident aliens and on foreign corporations).
(Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32; renumbered § 33 and amended Pub. L. 98–369, div. A, title IV, §§ 471(c), 474(j), July 18, 1984, 98 Stat. 826, 832.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 5 Code sections
- § 874(a) Allowance of deductions and credits
- § 882(c)(2) Tax on income of foreign corporations connected with United States business
- § 1446(d)(1) Withholding of tax on foreign partners’ share of effectively connected income
- § 6211(b)(1) Definition of a deficiency
- § 6401(b)(2) Amounts treated as overpayments
Cited in 28 regulations not issued under it
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- § 1.47-1 Recomputation of credit allowed by section 38.
- § 1.50A-1 Determination of amount.
- § 1.50A-3 Recomputation of credit allowed by section 40.
- § 1.59A-5 Base erosion minimum tax amount.
- § 1.535-2 Adjustments to taxable income.
- § 1.545-2 Adjustments to taxable income.
- § 1.669(a)-2 Rules applicable to section 669 computations.
- § 1.691(b)-1 Allowance of deductions and credit in respect to decedents.
- § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.871-12 Determination of tax on treaty income.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.882-1 Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- § 1.882-4 Allowance of deductions and credits to foreign corporations.
- § 1.1446-3 Time and manner of calculating and paying over the 1446 tax.
- § 1.1446(f)-2 Withholding on the transfer of a non-publicly traded partnership interest.
- § 1.1446(f)-3 Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
- § 1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
- § 1.6016-1 Declarations of estimated income tax by corporations.
- § 1.6664-2 Underpayment.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 98–369
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart C Refundable Credits
Nearby sections
- § 31 Tax withheld on wages
- § 32 Earned income
- § 33 Tax withheld at source on nonresident aliens and foreign corporations
- § 34 Certain uses of gasoline and special fuels
- § 35 Health insurance costs of eligible individuals
- § 36 First-time homebuyer credit
- § 36A Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 33 was renumbered section 27 of this title.
Amendments
1984—Pub. L. 98–369, § 471(c), renumbered section 32 of this title as this section.
Pub. L. 98–369, § 474(j), amended section generally, striking out “and on tax-free covenant bonds” after “foreign corporations” in section catchline, and, in text, substituting “as a credit against the tax imposed by this subtitle” for “as credits against the tax imposed by this chapter”, and striking out designation “(1)” before “the amount of tax withheld”, and “, and (2) the amount of tax withheld at source under subchapter B of chapter 3 (relating to interest on tax-free covenant bonds)” after “on foreign corporations)”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title IV, § 475(b), July 18, 1984, 98 Stat. 847, provided that: “The amendments made by subsections (j) and (r)(29) [amending this section and sections 12, 164, 1441, 1442, 6049, and 7701 of this title and repealing section 1451 of this title] shall not apply with respect to obligations issued before January 1, 1984.”