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BR 3 PART 7 CHAPTER 53 RETURN OF SERVICE POINT OF CONTACT PART 7 CONTENTS 5301. 5302. 5303. 5304. 5305. 5306. 5307. General ROS for Initial Training ROS for Further Training and Financial Remuneration
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Chapter 53 - return refers to the tax form used to report withholding tax on certain income payments made to foreign persons.
Any person who makes payments of U.S. source income to foreign persons is required to file chapter 53 - return.
Chapter 53 - return can be filled out manually or electronically using the IRS website or authorized software.
The purpose of chapter 53 - return is to report and withhold taxes on certain income payments made to foreign persons.
Chapter 53 - return requires reporting information such as the name and address of the payee, the amount of income paid, and the amount of tax withheld.
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