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Plan name Member Handbook [Plans may add a front cover to the Member Handbook that contains information such as the plan name, Member Handbook title, and contact information for Member Services. Plans may add a logo and/or photographs to the front cover as long as these elements do not make it difficult for members to read other information on the cover. If plans add a front cover, it must contain the Material ID.] [Plans must use the statespecific name for Medicaid in references
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Chapter 3 refers to specific tax reporting regulations under the Internal Revenue Code that relate to withholding and reporting for foreign persons.
U.S. withholding agents, including individuals and entities that make payments to foreign persons, are required to file Chapter 3 documents.
To fill out Chapter 3 forms, withholding agents must gather necessary information about the foreign recipient, determine applicable withholding rates, and report income correctly by using the appropriate IRS forms.
The purpose of Chapter 3 is to establish rules governing the withholding of tax on U.S. source income paid to foreign persons and to ensure compliance with IRS reporting requirements.
Information that must be reported includes the recipient's name, address, taxpayer identification number (if available), type of income, amount paid, and the withholding rate applied.
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