Describe one payment to a foreign person and get the chapter 3 rate and tax, whether FATCA (chapter 4) withholding applies, and the Form 1042-S codes: income code, exemption codes, rates and the recipient's status codes. Treaty rates come from the IRS treaty tables.
Basis Publication 515 (2026); Instructions for Form 1042-S (2026), Appendices A and B; IRS Tax Treaty Tables; Treas. Reg. 1.1441-1, 1.1441-6, 1.1473-1Privacy runs in your browser; nothing you enter is sent or stored
One payment, one recipient. The tool applies the general rules in Publication 515 and the IRS treaty tables; it cannot see the payee's facts, and special regimes (QIs, withholding partnerships, real property dispositions, gambling, wages) are outside it.
How the calculator decides
Source. Services are sourced where performed; royalties where the property is used; interest and dividends by the payer; rent by the property's location. Foreign-source income is outside chapter 3: no withholding, no 1042-S.
Chapter 3 rate. 30%, unless the certificate supports a treaty rate (exemption code 04), effectively connected income on a W-8ECI (01), portfolio interest (05), or the 14% scholarship rate for F, J, M and Q visa holders (02).
Chapter 4. Services, royalties, rent, scholarships and payments to individuals are not withholdable payments, or chapter 4 does not apply. For interest and dividends to an entity, the chapter 4 status decides; where chapter 4 withholding applies, it is 30% and satisfies chapter 3 (chapter 3 exemption code 12).