You must get an IP PIN to file your current or prior year returns in 2015 if: 1  You received a CP01A Notice with your new IP PIN and you lost it, or. 2  You had an IP PIN in a prior tax year and you didnât receive a new one this year, or.
Royalty Payment to a Nonresident Alien. A royalty is income derived from the use of the taxpayer's property. A royalty payment must relate to the use of a valuable right. According to the IRS, tax must be withheld on the payment of royalties from sources in the United States.
With reference to Articles 10, 11 and 12:the recipient of the dividends, interest and royalties is the beneficial owner within the meaningof Articles 10, 11 and 12 if he is entitled to the right upon which the payments are based andthe income derived there-from is attributable to him under the tax laws of both States.â.