Withholding Requirements for Foreign Investors

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Wednesday, August 21, 2019 10:00:00 AM - Wednesday, August 21, 2019 11:40:00 AM
(The meeting times for all courses are expressed in Mountain Time.)


This course is in the past and can no longer be purchased.


CPE4U Colorado
4380 S Syracuse St Ste 110
Denver, CO 80237
(View on Map)

Delivery Method:

If attending in the CPE4U classroom or a Colorado hotel, the delivery method is Group Live.
If attending over the Internet (online), the delivery method is Group Internet Based.

Credit Hours:

2.0 IRS Federal Tax Law MF2AY-T-00803-19-I,O

Field of Study:

Taxes - Technical (International Taxation)

Course Level:




General Description:

Similar to backup withholding, foreign withholding is the U.S. mechanism to collect tax from non-resident aliens and foreign companies transacting business within the United States. This course is designed to assist practitioners in determining when they are required to withhold, how to determine the rate of withholding, and what forms or documentation is required.

Learning Objective:

After completing this course the participant will be able to:

  • Determine who is subject to withholding.
  • Determine the rate of withholding required.
  • Determine what documentation is required to be maintained by the taxpayer, including forms: W-9, W-8BEN, W-8BEN-E, W-8ECI, W-8IMY, and W-8EXP.
  • Determine the proper forms to be filed, including:
    • Form 1042 and Form 1042-S, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
    • Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests
    • Form 8804 and Form 8805, Annual Return for Partnership Withholding Tax.


Mei Lin Kis, CPA is a tax professional with more than 20 years of experience working in both public accounting and for industry internal accounting departments. She also serves as an adjunct professor for the Graduate Tax Program at the University of Denver. Her specialization in international taxation includes working with multinational companies and individuals consulting on transactions, compliance, and controversy. She received a Master of Taxation degree from the University of Denver and undergraduate finance and math degrees from the University of Northern Colorado.

Related Courses:

Seminar Name Date Location

CPE4U Colorado provides continuing professional education seminars for accountants, attorneys, enrolled agents, Tax Return Preparers, and Certified Financial Planners (Year 2022 Tax Update only) in Denver and other cities in Colorado. These classes range from two hours to two days in duration and are scheduled on weekdays from April 20, 2022, through February 10, 2023. Classes taught in our own classrooms are also broadcast live over the Internet.

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CPE4U Colorado
4380 S Syracuse St Ste 110, Denver, Colorado 80237
720-389-5900 · Fax 720-708-3246

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