Title 26 — Internal Revenue CodeRelease 119-73
§1444 Withholding on Virgin Islands Source Income
Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 3— WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter A— Nonresident Aliens and Foreign Corporations › § 1444
Summary
For U.S. citizens, resident aliens, and U.S. corporations receiving income from Virgin Islands sources, the withholding tax rate charged by the Virgin Islands cannot be higher than the actual tax rate that applies to that income under the regular rules for fixed or determinable income.
Full Legal Text
Title 26, §1444
Internal Revenue Code — Source: USLM XML via OLRC
For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to the Virgin Islands) with respect to amounts received from sources within the Virgin Islands by citizens and resident alien individuals of the United States, and corporations organized in the United States, the rate of withholding tax under section 1441 and 1442 on income subject to tax under section 871(a)(1) or 881 shall not exceed the rate of tax on such income under section 871(a)(1) or 881, as the case may be.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1988—Pub. L. 100–647 struck out “(as modified by section 934A)” before “shall not exceed”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date
Section applicable to payments made after Jan. 12, 1983, see section 1(e)(2) of Pub. L. 97–455, set out as a note under section 934 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1444
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73