### Question
What does excess reported amount mean?


### Answer
**Excess reported amount** has the following meaning in *26 U.S.C. § 871*:

> the excess of the aggregate reported amount over the qualified net interest income of the company for the taxable year

#### Citation:
  - *26 U.S.C. § 871*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

