Zhang, an NRA Who Is Not a Resident of a Treaty

question 112

Multiple Choice

Zhang, an NRA who is not a resident of a treaty country, receives taxable dividends of $50,000 from U.S. corporations. Zhang does not conduct a U.S. trade or business. Zhang's dividends are subject to withholding by the payor of:

• A) 35%.
• B) 30%.
• C) 15%.
• D) 0%.