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WW W. S OUT HER NRA CEA COV ERIN G ORS E.CO M THE THO In This Issue: JULY /AU GUS T 2014 REG ION ARE UND THE AHO MA AND TEXT S, OK INDUS TRY IN YOU GHB RED s for the Layman Prepurchase Exam k Rider
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What is s out her nra?
S out her nra is the form used to report certain payments made to non-resident aliens.
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Any individual, estate, trust, partnership, corporation, or other entity that makes payments to non-resident aliens is required to file s out her nra.
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S out her nra can be filled out electronically or on paper following the instructions provided by the IRS.
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The purpose of s out her nra is to report payments made to non-resident aliens for tax purposes.
What information must be reported on s out her nra?
S out her nra must include the name, address, and taxpayer identification number of the non-resident alien, as well as the amount and type of payment made.
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