If you are an encashing agent, use Form NR601, Non-Resident Ownership Certificate – Withholding Tax to report interest, dividend coupons, or warrants that require you to withhold Part XIII non-resident tax. Fill out all of the following items on Form NR601:

• name of owner
• description of security
• taxable amount and tax withheld
• beneficial owner's name and country of residence
• encashing agent's name, address, telephone number, and non-resident account number

The owner or agent has to certify that the information given on Form NR601 is correct and complete.

Forms and publications

• Form NR601, Non-Resident Ownership Certificate – Withholding Tax

Related topics

• Distributing the NR601/NR602 to recipients