Foreign Recipients <strong>of</strong> U.S. Incomie, 1992.Table I.-Forms 1042S: Number <strong>of</strong> Returns, Total U.S.-Source Income, and U.S.Tax Withheld, Tax Treatyd6u'ntries and Total Non-Tax Treaty CountriesIMoney amounts are in thousands <strong>of</strong> douars]Country orgeographic areaTotal ...........................................................................Number <strong>of</strong><strong>of</strong> Forms1042SM1,373,430Total(2)77,515,771U.S.-source incomeExempt fromU.S. taxwithholding(3)'59,966,306Subject toU.S. taxwithholding(4)17,555,465U.S.taxwithheld(5)2,024,814TaxTireaty countries, total .............. :***-***-*****--1-Armenia.....................................................................Australia......................................................... ..........Austria....................Azerbaijan............ * ....... ***** ......Barbados...................................................................Belarus......................................................................Belgium.....................................................................Canada .....................................................China.: ............................................................... - **-.... ....... **Cyprus .......................................................................Denmark ....................................................................Egypt............... ............................................................Finland.......................................................................France.................. .....................................................Germany ..................... .....................................Greece........................................................................Hungary .....................................................................Iceland .......................................................................India..........................................................................Indonesia .........................Ireland .......................................................................Italy ... ! .. ....... ................. .Jamaica .......................................................... :..........Japan..... ...................................................................Kazakhstan ........ .......................................................Kyrgyzstan .................................................................Luxembourg ............................. :................................Malta... ; ......................................................................Moldova.....................................................................Morocco-—Ne<strong>the</strong>rlands .......... ** :....................................................**.... *.... **"*"** * * ......-Ne<strong>the</strong>rlands Antilles...................................................New Zealand.....Norway........................ ......Pakistan ..................................................................... * --- .....Philippines .........Poland ................. ----....... .......Romania .................Russia .....................South Korea .....Spain ....................... Ị .................................................Sweden.....................................................................Switzerland ................................................................Tajikistan ...................................................................Trinidad and Tobago .................................................Tunisia .......................................................................Turkmenistan.............................................................Ukraine..............United Kingdom.........................................................- **'*"*Uzbekistan .......................................................... ......Non-Tax Treaty countries, total ...................................99i,63911316,9817,08671,0322113,104330,18117,8071,0803,8402,5432,127,26,314116,64516,7131,2043246,5142,1749,495_30,11 73,2,862 -137,03615,33,M746691015,3894,2it3,6988,2973,92124,1645,2094252,3884,76612,6819,07028,63251,50629125105114,4861337i,791I Excludes small amounts <strong>of</strong> U.S. tax withheld by foreign governments and withholding agents2 Less than $500.NOTE: Detail may not add to totals because <strong>of</strong> rounding67,549,5064,0241,332,903243,7694368,226~2,04~1,369,0664,590,212187,56110,478342,29314,886185,6765,199,5823,339,50975,9607,402.1,44642,331i48,868570,201_754,21913,2ii211,756,91M12617875,1995,3985614,6344,487,9271,455,69430,833136,90121,427110,16525,358~50321,747148,740:504,6591,136,894,3,185,418134,7711,41 ~6466815,217,953619,966,M511,583,26~3,9601.162,170209,937221,9861,242,2663,516,726175,5388,743249.884i 2.327167.2943,870,6612,628,33232.5N - -5,055~ 61326,89443,970523,882_598,0353,36117,028,55317743.786.2,026;40114,1~183,189,7931,358,58415,982116,09513,50937; 11311,5982,18818,541140,641445,112839,8801,993,118121,544,1,1503753411,071,459438,3T7,02415,966,224.64170,73333,83~2114,71356126,8001,073,486 112,0231,73592,4092,~59-18,3821.329,021.711.17743,37i2,34783315,4374,89846,319_1156,184-_9,8514,728,402131,4133,372194661,298,13497,11014,85120,806.7,91873,05213,760-3153,2078,09959,547297,0141,192,360.- 13,227263271344,146,494171,589,2411,635,532.1322,5215,17121617,610.156,0511,356- ~277,4594491,398..90,165_60787,0142641222,3777837,9181.503513,851433,209177102,98428,6691,982.3,25253311,7631,9486951,1929,68124,0991125,929(2)~54334425358,9312389,262
Foreign Recipients <strong>of</strong> U.S. Income, 1992Table 2.-Forms 1042S: Number <strong>of</strong> Returns, U.S. Tax Withheld, and U.S.-Source Income, by Principal Types <strong>of</strong>Income, Selected Recipient Types, and Country <strong>of</strong> Recipient[Money amounts are In thousands <strong>of</strong> dollareiSelected country orTotalPrincipal types <strong>of</strong> U.S.-source Incomegeographic area and Number <strong>of</strong> U.S. tax U.S.-source Rents Social security Personalselected recipient type Forms 1042S withheld income Interest Dividends and and railroad retire- servicesroyalties ment payments Income(1) (2) (3) (4) (5) (6) (7) (8)All countries, total .... 1,373,430 2,024,814 77,515,771 49,088,944 13,672,825 4,421,163 1,032,844 568,592Individuals............. 1,130,894 275,743 3,943,931 1,195,394 590,572 161,496 1,032,844 314,028Corporations .......... 102,777 1,408,092 57,382,406 35,859,759 10,460,054 4,059,496 - 158,992Argentina ......................... 15,702 5,002 44,569 22.273 7,703 878 5,709 1,893Individuals .................... 11,205 3,229 30,500 14,003 4,799 225 5,709 1,049Corporations................ 250 868 6,841 4,590 917 609 - -Australia........................... 16,981 22,521 1,332,903 397,274 99,780 35,850 6,026 16,247Individuals .................... 13,946 3,270 37,175 1,989 4,917 3,317 6,026 13,660Corporations................ 1,526 7,715 1,079,989 279,143 22,428 31,348 - 680Austria............................. 7,086 5,171 243,769 181,894 21,695 3,691 3,912 3,038Individuals .................... 3,992 1,376 13,924 1,249 1,689 316 3,912 1,683Corporations ................ 1,996 2,874 154,896 112,493 15,155 2,989 9Bahamas......................... 6,116 24,789 456,942 360,556 83,327 1,390 762 418Individuals .................... 2,189 1,954 22,039 11,353 4,903 331 762 374Corporations ................ 2,908 18,811 370,816 301,155 63,615 1,005 18Bahrain............................ 844 1,615 1 OD,6`1 1 91,798 7,691 6 8 34Individuals .................... 600 128 866 348 415 6 8 28Corporations ................ 169 805 56,758 54,152 2,250 (2)Barbados ......................... 1,032 2,203 68,226 54,972 11,024 36 1,529 16Individuals .................... 788 258 2,406 211 147 35 1,529 12Corporations ............... ; 136 1,866 34,586 23,991 10,581 2Belgium............................ 13,104 17,610 1,369,066 965,764 229,727 49,805 2,673 4,406Individuals .................... 11,047 2,067 21,386 2,848 5,006 1,849 2,673 3,112Corporations ................ 809 13,052 524.715 162,312 208,665 47,325 477Bermuda.......................... 3,960 31,862 1,276,238 1,096,955 124,662 8,264 583 239Individuals .................... 1,482 585 13,571 6,142 1,328 263 583 201Corporations ................ 1,246 24,401 851,156 709,646 102,739 3,923 7Brazil ................................ 10,299 4,951 50,145 31,089 5.901 1,561 4,009 2,101Individuals .................... 7,192 2,456 22,139 8,396 2,768 869 4,009 1.395Corporations ................ 274 1,718 12,624 10,671 1.145 324 450British Virgin Islands ........ 10,178 19,468 481,709 401,074 75.877 167 167Individuals .................... 938 941 16,981 11,723 4,875 14 26Corporations ................ 6,979 14,095 293,883 237.389 54.712 129 140Canada ............................ 330,181 156,051 4.590,212 2,561,070 1,046.833 177,059 252,860 50,798Individuals .................... 289,959 28,592 502,335 31,049 61,384 36,190 252,860 22,341Corporations ................ 17,274 92,654 3,069,019 1,859,789 704,559 105,411 - 19,922Cayman Islands............... 6,833 30,826 1.363,643 1,258,956 95,412 484 340 1Individuals .................... 781 1,388 14,415 9,595 3,524 2 340 -Corporations ................ 4,071 23,871 844,124 762,489 74,966 455 1China ............................... 17,807 1,356 187,561 31,613 2,084 245 619 73,710Individuals .................... 17,269 1,045 116,877 4,887 708 182 619 71,747Corporations ................ 119 242 66,212 24,681 844 46 400Denmark .......................... 3,840 7,459 342,293 221,098 78,159 17,959 3,778 2.285Individuals.................... 3,291 1,003 8,313 526 947 206 3,778 971Corporations ................ 291 5,341 251,215 148,786 69,898 17,571 - 1,133Finland ............................. 2,127 1,398 185,676 134,732 13,730 6,415 2,132 1,121Individuals.................... 1,440 477 4,193 207 240 39 2,132 501Corporations ................ 292 786 143,572 111,110 13,223 6,350 163France ............................. 26,017 96,092 5,199,582 2,880,566 1,098,197 253,264 15,166 21,354Individuals.................... 19,919 10,845 142,830 14,089 72,570 5,661 15,166 16,954Corporations ................ 2,797 69,651 4,365,552 2,540,902 875,919 240,123 919Germany.......................... 116,645 66,078 3,339,509 1,917,790 704,056 385,441 44,072 29,025Individuals.................... 104,382 17,813 297,453 89,610 88,561 23,220 44,072 21.112Corporations ................ 3,908 40,436 2,506,604 1,385,214 567,652 356,796 - 3,576Gibraltar ........................... 242 591 12,327 10,338 1,864 (2) isIndividuals.................... 80 31 3,484 3.363 78 (2) 15Corporations ................ 98119816,89216,17516871Footnotes at end <strong>of</strong> table.35
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