### Question
How is the term passthru payment defined?


### Answer
The term **passthru payment** is defined in *26 U.S.C. § 1471* as the following:

> any withholdable payment or other payment to the extent attributable to a withholdable payment

#### Citation:
  - *26 U.S.C. § 1471*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS**

