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1042-S Withholding Calculator

Chapter 3 NRA withholding, gross-up & treaty rate reference

A planning tool — not tax advice. This tool produces estimates from general rules and the numbers you enter. It is designed to orient you, not to decide for you — it cannot account for the facts that make your situation yours. Before acting on any result, speak with a qualified cross-border tax professional.
Withholding Calculator
Gross-Up Calculator
Treaty Rate Reference

Income & Recipient Details

Auto-populated when treaty country & income type are selected

Gross-Up Calculator

When a nonresident alien is promised a specific net payment, use this to determine the required gross amount and withholding.

Treaty Rate Reference — Common Income Types

Rates shown are maximum treaty rates (%). Actual rates may vary based on specific conditions, ownership thresholds, and recipient qualifications. Always verify against the applicable treaty text.

US-Israel Treaty — Key Provisions

Article 11 — Dividends: 25% general rate; 12.5% if beneficial owner is a company holding ≥10% of voting stock.

Article 12 — Interest: 17.5% general rate; 0% for interest paid to the government or central bank.

Article 13 — Royalties: 15% general rate; 10% for industrial royalties (patents, know-how, etc.).

Article 20 — Private Pensions & Annuities: Generally taxable only in the country of residence, subject to conditions.

Article 23 — Teachers & Researchers: Exempt from host-country tax for up to 2 years.

Article 24 — Students & Trainees: Up to $3,000/year exempt for living expenses.