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New Mexico Public Education Department Special Education Bureau×cm POLICIES AND PROCEDURES FOR THE PROVISION OF SPECIAL EDUCATION SERVICES STUDENTS WITH DISABILITIES AND GIFTED STUDENTSChapter 5.2
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Chapter 5 refers to certain provisions of the Internal Revenue Code related to withholding of tax on nonresident aliens and foreign corporations.
Entities making payments to nonresident aliens or foreign corporations are required to file Chapter 5 forms.
Chapter 5 forms can be filled out online or submitted manually, following the instructions provided by the IRS.
The purpose of Chapter 5 is to ensure that appropriate tax withholding is done on payments made to nonresident aliens and foreign corporations.
Chapter 5 forms typically require information about the recipient of the payment, the type of income, and the amount of tax withheld.
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