Enum Form1042S.ExemptionCodeChap3Enum

  • All Implemented Interfaces:
    Serializable, Comparable<Form1042S.ExemptionCodeChap3Enum>
    Enclosing class:
    Form1042S

    public static enum Form1042S.ExemptionCodeChap3Enum
    extends Enum<Form1042S.ExemptionCodeChap3Enum>
    Exemption code (Chapter 3). Required if WithholdingIndicator is 3 (Chapter 3). Required when using TaxRateChap3. Available values: - Empty: Tax rate is due to backup withholding - 00: Not exempt - 01: Effectively connected income - 02: Exempt under IRC (other than portfolio interest) - 03: Income is not from US sources - 04: Exempt under tax treaty - 05: Portfolio interest exempt under IRC - 06: QI that assumes primary withholding responsibility - 07: WFP or WFT - 08: U.S. branch treated as U.S. Person - 09: Territory FI treated as U.S. Person - 10: QI represents that income is exempt - 11: QSL that assumes primary withholding responsibility - 12: Payee subjected to chapter 4 withholding - 22: QDD that assumes primary withholding responsibility - 23: Exempt under section 897(l) - 24: Exempt under section 892