26 USC § 33 - Tax withheld at source on nonresident aliens and foreign corporations

---
identifier: "/us/usc/t26/s33"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 33 - Tax withheld at source on nonresident aliens and foreign corporations"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "33"
section_name: "Tax withheld at source on nonresident aliens and foreign corporations"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "A"
subchapter_name: "Determination of Tax Liability"
part_number: "IV"
part_name: "CREDITS AGAINST TAX"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32; renumbered § 33 and amended Pub. L. 98–369, div. A, title IV, §§ 471(c), 474(j), July 18, 1984, 98 Stat. 826, 832.)"
---


# § 33. Tax withheld at source on nonresident aliens and foreign corporations

There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chapter 3 (relating to withholding of tax on nonresident aliens and on foreign corporations).

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 13, § 32; renumbered § 33 and amended Pub. L. 98–369, div. A, title IV, §§ 471(c), 474(j), July 18, 1984, 98 Stat. 826, 832.)

## Editorial Notes

### Prior Provisions

A prior section 33 was renumbered .

### Amendments

1984—, renumbered  as this section.

, amended section generally, striking out “and on tax-free covenant bonds” after “foreign corporations” in section catchline, and, in text, substituting “as a credit against the tax imposed by this subtitle” for “as credits against the tax imposed by this chapter”, and striking out designation “(1)” before “the amount of tax withheld”, and “, and (2) the amount of tax withheld at source under subchapter B of chapter 3 (relating to interest on tax-free covenant bonds)” after “on foreign corporations)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

> “The amendments made by subsections (j) and (r)(29) [amending this section and sections 12, 164, 1441, 1442, 6049, and 7701 of this title and repealing
> 
> ] shall not apply with respect to obligations issued before
> 
> .”

, , , provided that: