Treaty Withholding Register Kept in this browser Demo
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Payouts
Payees
Forms
Rates
Year end
The payout file
Payouts
What may go, at what rate, and what must be withheld first.
 
Payees
Everyone paid from outside the United States, and where they live for tax.
 
Forms
Every W-8 as a dated history. Signed when, good until when, claiming what.
 
Read a file
Paste the payout file. Treaty reads it; it never pays it.
 
The obligations
Rates
The treaty rates you entered, country by country, article by article.
 
Under-withheld
What already went at a rate no form supported. You owe that, not them.
 
Year end
A 1042-S to every recipient and the 1042 itself, both by March 15.
 
These Records
Where they are kept, and how to take them with you.
 
Payouts×

A payout to somebody outside the United States goes at a reduced or zero rate only when a form valid on the payout date supports that rate — the right form, signed and in hand by then, not yet expired, claiming the right country and article. Otherwise the default is withheld. Treaty moves no money: it reads the payout file and says what may go. The supported rates come from the rate table as you entered it, not from Treaty.

Payout×
Payees×

Payees outside the United States only. A payee recorded as a US person is outside Treaty's scope — the W-9, backup withholding and the 1099 belong to Docket, and Treaty will not clear a payout to one. There is no field anywhere in this program for a taxpayer identification number.

Payee×
Forms×

A W-8BEN or W-8BEN-E is generally good from the day it is signed to the last day of the third calendar year after that, unless a change in circumstances makes it wrong sooner. A Form 8233 covers one tax year. Which form governs a payout depends on the payout's date — a form that arrived afterwards proves nothing about the day the money went.

Read a payout file×
Rates×
These are the rates you entered, not ours
The rows below are a starting point transcribed from the IRS Tax Treaty Table 1 (Rev. May 2023) and they hold what the operator typed. The IRS says of its own table that it is not a complete guide to every treaty. Check each row against the treaty article before relying on it. Treaty applies whatever is here, consistently, as of each payout's date.
How each payment is classified
Under-withheld×
Year end×
These Records×
Confirm×