Title 26, Internal Revenue CodeRelease 119-102
§1462 Withheld Tax as Credit to Recipient of Income
Title 26 › Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter B — Application of Withholding Provisions › § 1462
Summary
Report income that had tax taken out, and count that withheld tax as a credit on your tax return.
Full Legal Text
Title 26, §1462
Internal Revenue Code, Source: USLM XML via OLRC
Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1462
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102