### Question
How does Income Taxes define post-December reported amount?


### Answer
Under *26 U.S.C. § 871*, **post-December reported amount** is defined as:

> the aggregate reported amount determined by taking into account only dividends paid after December 31 of 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**

