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Chapter 3 focuses on the regulations for international tax reporting.
Any individual or entity that receives income from U.S. sources is required to file chapter 3 forms.
Chapter 3 forms can be filled out electronically through the IRS website or manually by completing the required forms.
The purpose of chapter 3 is to ensure that foreign individuals and entities pay the appropriate amount of taxes on their U.S. income.
Chapter 3 forms require reporting of income earned from U.S. sources, withholding amounts, and the recipient's tax identification number.
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