If I am a non-US licensee, how do I avoid withholding income taxes on royalty payments made to NIH when local tax regulations may require it?
Licensees based in countries outside the U.S. may be required to withhold income taxes on royalties paid out by them. However, exemption from this requirement or a significant reduction in the amount of tax withheld may be possible if the licensee resides in a country that is party to the Double Taxation Convention with the U.S. If this is the case, the licensee should complete and send the appropriate forms required by their local tax authorities to OTT for signature. OTT will sign the documents and return them with U.S. Internal Revenue Service Form 6166, Certification of U.S. Residency. The licensee should then file them with their local tax authorities for the exemption. Any forms or inquiries about this should be sent to the following address: Royalties Administrator Office of Technology Transfer, NIH 6011 Executive Blvd, Suite 325 Rockville, MD 20852 U.S.A. Inquiries may be e-mailed to us.
Related Questions
- I am filing my income taxes and I need the Form 1099G showing the amount of benefits paid and the amount of withholding tax which was forwarded to the IRS. How do I obtain this document?
- If I am a non-US licensee, how do I avoid withholding income taxes on royalty payments made to NIH when local tax regulations may require it?
- Does Delaware accept consolidated withholding tax payments for more than one employer?
