What are U.S. Federal Withholding Taxes?
If your company is located outside the United States and you conduct business with any operator who resides in the United States, then Federal Withholding Taxes may affect the amount of the Developer payment you receive. Qualcomm is required to withhold thirty percent (30%) from payments made to developers located outside the United States and forward such withholdings to the Internal Revenue Service (“IRS”). If your company is resident in a country that has a tax treaty with the United States, then you may qualify for a reduced rate or an exemption from income tax withholdings.
