{"id":91510,"date":"2024-03-16T08:45:58","date_gmt":"2024-03-16T08:45:58","guid":{"rendered":"https:\/\/namso-gen.co\/blog\/?p=91510"},"modified":"2024-03-16T08:45:58","modified_gmt":"2024-03-16T08:45:58","slug":"what-is-section-897-ordinary-dividends","status":"publish","type":"post","link":"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/","title":{"rendered":"What is Section 897 ordinary dividends?"},"content":{"rendered":"<p>What is Section 897 ordinary dividends?<\/p>\n<p>Section 897 ordinary dividends refer to the specific type of dividends that are subject to taxation under the United States Internal Revenue Code (IRC) Section 897. This section addresses the tax treatment of dividends paid by a U.S. real property holding corporation (USRPHC) to foreign shareholders.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#FAQs\" title=\"FAQs:\">FAQs:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#1_In_what_circumstances_does_Section_897_apply\" title=\"1. In what circumstances does Section 897 apply?\">1. In what circumstances does Section 897 apply?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#2_How_are_Section_897_ordinary_dividends_taxed\" title=\"2. How are Section 897 ordinary dividends taxed?\">2. How are Section 897 ordinary dividends taxed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#3_Are_there_any_exceptions_to_the_30_withholding_tax\" title=\"3. Are there any exceptions to the 30% withholding tax?\">3. Are there any exceptions to the 30% withholding tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#4_Can_the_foreign_shareholder_claim_a_refund_for_excess_withholding\" title=\"4. Can the foreign shareholder claim a refund for excess withholding?\">4. Can the foreign shareholder claim a refund for excess withholding?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#5_How_does_Section_897_apply_to_real_estate_investment_trusts_REITs\" title=\"5. How does Section 897 apply to real estate investment trusts (REITs)?\">5. How does Section 897 apply to real estate investment trusts (REITs)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#6_Can_foreign_shareholders_exempt_their_Section_897_dividends_from_taxation\" title=\"6. Can foreign shareholders exempt their Section 897 dividends from taxation?\">6. Can foreign shareholders exempt their Section 897 dividends from taxation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#7_Can_foreign_individuals_claim_deductions_against_Section_897_dividends\" title=\"7. Can foreign individuals claim deductions against Section 897 dividends?\">7. Can foreign individuals claim deductions against Section 897 dividends?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#8_What_is_the_purpose_of_Section_897\" title=\"8. What is the purpose of Section 897?\">8. What is the purpose of Section 897?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#9_Do_Section_897_dividends_impact_the_taxation_of_US_citizens_or_residents\" title=\"9. Do Section 897 dividends impact the taxation of U.S. citizens or residents?\">9. Do Section 897 dividends impact the taxation of U.S. citizens or residents?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#10_Are_there_any_reporting_requirements_associated_with_Section_897_dividends\" title=\"10. Are there any reporting requirements associated with Section 897 dividends?\">10. Are there any reporting requirements associated with Section 897 dividends?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#11_Can_Section_897_withholding_tax_be_reduced_through_tax_planning\" title=\"11. Can Section 897 withholding tax be reduced through tax planning?\">11. Can Section 897 withholding tax be reduced through tax planning?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#12_Are_there_any_penalties_for_non-compliance_with_Section_897_regulations\" title=\"12. Are there any penalties for non-compliance with Section 897 regulations?\">12. Are there any penalties for non-compliance with Section 897 regulations?<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"1_In_what_circumstances_does_Section_897_apply\"><\/span>1. In what circumstances does Section 897 apply?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nSection 897 applies when a USRPHC distributes dividends to foreign shareholders who hold at least 5% of the corporation&#8217;s shares during any portion of the year.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_How_are_Section_897_ordinary_dividends_taxed\"><\/span>2. How are Section 897 ordinary dividends taxed?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nSection 897 ordinary dividends are subject to a 30% withholding tax on the gross amount of the dividend, unless reduced or eliminated by an applicable tax treaty.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Are_there_any_exceptions_to_the_30_withholding_tax\"><\/span>3. Are there any exceptions to the 30% withholding tax?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, certain exemptions or reductions may apply under tax treaties between the United States and other countries, which can lower the rate or completely eliminate the withholding tax.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Can_the_foreign_shareholder_claim_a_refund_for_excess_withholding\"><\/span>4. Can the foreign shareholder claim a refund for excess withholding?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nForeign shareholders can potentially claim a refund for any excess withholding tax paid when their tax liability is lower than the withheld amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_How_does_Section_897_apply_to_real_estate_investment_trusts_REITs\"><\/span>5. How does Section 897 apply to real estate investment trusts (REITs)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nSection 897 does not generally apply to dividends paid by REITs. Instead, REIT dividends are generally treated as ordinary dividends subject to the regular dividend tax rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Can_foreign_shareholders_exempt_their_Section_897_dividends_from_taxation\"><\/span>6. Can foreign shareholders exempt their Section 897 dividends from taxation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nForeign shareholders may qualify for exemption from Section 897 taxation if the dividends are effectively connected with a U.S. trade or business, in which case they are subject to regular U.S. income tax rates.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Can_foreign_individuals_claim_deductions_against_Section_897_dividends\"><\/span>7. Can foreign individuals claim deductions against Section 897 dividends?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nForeign individuals may be eligible to claim deductions and credits against their Section 897 dividends based on their individual circumstances and applicable tax laws.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_What_is_the_purpose_of_Section_897\"><\/span>8. What is the purpose of Section 897?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nSection 897 is designed to ensure that foreign investors in USRPHCs are subject to income tax on their U.S. real property investments, while also promoting compliance and tax transparency.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"9_Do_Section_897_dividends_impact_the_taxation_of_US_citizens_or_residents\"><\/span>9. Do Section 897 dividends impact the taxation of U.S. citizens or residents?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nSection 897 primarily affects the taxation of foreign shareholders. U.S. citizens and residents are subject to regular tax rules regarding the taxation of dividends.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"10_Are_there_any_reporting_requirements_associated_with_Section_897_dividends\"><\/span>10. Are there any reporting requirements associated with Section 897 dividends?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nYes, both the USRPHC distributing the dividends and the foreign shareholders receiving them have reporting obligations to ensure compliance with Section 897 and other tax regulations.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Can_Section_897_withholding_tax_be_reduced_through_tax_planning\"><\/span>11. Can Section 897 withholding tax be reduced through tax planning?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nBy careful planning and reviewing applicable tax treaties, it may be possible to reduce or eliminate Section 897 withholding tax, potentially resulting in tax savings for foreign shareholders.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Are_there_any_penalties_for_non-compliance_with_Section_897_regulations\"><\/span>12. Are there any penalties for non-compliance with Section 897 regulations?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\nNon-compliance with Section 897 can result in penalties, including the potential imposition of interest, fines, and other sanctions. It is essential for both USRPHCs and foreign shareholders to adhere to the applicable rules and regulations to avoid penalties.<\/p>\n<p>In conclusion, Section 897 ordinary dividends pertain to the taxation of dividends paid by USRPHCs to foreign shareholders holding at least 5% of the corporation&#8217;s shares during any portion of the year. These dividends are subject to a 30% withholding tax, with potential exemptions or reductions available under tax treaties. Compliance with Section 897 regulations is crucial to avoid penalties and ensure tax transparency.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is Section 897 ordinary dividends? Section 897 ordinary dividends refer to the specific type of dividends that are subject to taxation under the United States Internal Revenue Code (IRC) Section 897. This section addresses the tax treatment of dividends paid by a U.S. real property holding corporation (USRPHC) to foreign shareholders. FAQs: 1. In &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"What is Section 897 ordinary dividends?\" class=\"read-more button\" href=\"https:\/\/namso-gen.co\/blog\/what-is-section-897-ordinary-dividends\/#more-91510\">Read more<span class=\"screen-reader-text\">What is Section 897 ordinary dividends?<\/span><\/a><\/p>\n","protected":false},"author":13,"featured_media":107420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[86279],"tags":[],"class_list":["post-91510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-learn","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is Section 897 ordinary dividends?<\/title>\n<meta name=\"description\" content=\"What is Section 897 ordinary dividends? 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