Fixed, Determinable, Annual, or Periodical (FDAP) Income

01 – Interest paid by U.S. obligors – general
02 – Interest on real property mortgages
03 – Interest paid to controlling foreign corporations
04 – Interest paid by foreign corporations
05 – Interest on tax-free covenant bonds
06 – Dividends paid by U.S. corporations – general
07 – Dividends qualifying for direct dividend rate
08 – Dividends paid by foreign corporations
09 – Capital gains (including real estate) subject to withholding
10 – Industrial royalties
11 – Motion picture or television copyright royalties
12 – Other royalties (e.g., book, music)

 

 

Special Payments and Compensation

13 – Real property income and natural resources royalties
14 – Pensions, annuities, alimony, and/or insurance premiums
15 – Scholarship or fellowship grants
16 – Compensation for independent personal services
17 – Compensation for dependent personal services
18 – Compensation for teaching
19 – Compensation during studying and training
20 – Earnings as an artist or athlete

 

 

Payments Related to Financial Instruments

21 – Gambling winnings
22 – Payment of winnings from a sweepstakes, wagering pool, or lottery
23 – Prizes and awards
24 – Proceeds from a notional principal contract
25 – Guarantees of indebtedness
26 – Other fixed or determinable annual or periodical income
27 – Publicly traded partnership distributions
28 – Non-effectively connected income (ECI) distributed by a partnership
29 – Deposit interest paid by a foreign branch of a domestic corporation

 

 

Other Income Types

30 – Original issue discount (OID)
31 – Short-term OID
32 – Forgiveness of indebtedness
33 – Notional principal contract income
34 – Payments in lieu of dividends
35 – Substitute payments in securities lending transactions
36 – Gains from the sale of patents, copyrights, etc.
37 – Premiums for personal services contracts
38 – Foreign source income effectively connected with a U.S. trade or business

 

 

Miscellaneous Codes

50 – Other income (used when no other code applies)