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4 CHAPTER 4 How Social Security Can Help A re you are on dialysis or did you receive a kidney transplant within the past 12 months? You may be able to work just fine, but, if not, Social Security
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4 chapter 4 is a section of the tax code that pertains to withholding of tax on nonresident alien individuals and foreign corporations.
Entities that make payments to nonresident alien individuals or foreign corporations are required to file under chapter 4.
To fill out chapter 4, you will need to gather information on the payments made to nonresident aliens and foreign corporations and report this to the IRS using the appropriate forms.
The purpose of chapter 4 is to ensure that proper tax withholding is done on payments made to nonresident aliens and foreign corporations, in order to comply with tax laws.
Information such as the name, address, and taxpayer identification number of the nonresident alien or foreign corporation, as well as the amount of payments made, must be reported.
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