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6-1 Chapter 6. Creditable Service for Leave Accrual Contents Page Subchapter 1. Determining Creditable Service ....................................................6-3 1-1. Coverage ........................................................................................................6-3
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Chapter 6 - creditable refers to a section of the tax code that covers income subject to withholding for non-resident aliens.
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Entities making payments of income to non-resident aliens that are subject to withholding under chapter 6 of the tax code are required to file chapter 6 - creditable.
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The purpose of chapter 6 - creditable is to ensure that income paid to non-resident aliens is properly withheld and reported to the IRS.
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Entities must report the amount of income paid to non-resident aliens, the withholding rate applied, any exemptions or reductions, and other relevant details.
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