Source of Income from Certain Space and Ocean Activities; Source of Communications Income

TD 9305 contains final regulations under section 863(d) governing the source of income from certain space and ocean activities. The final regulations primarily affect persons who derive income from activities conducted in space, or on or under water not within the jurisdiction of a foreign country, possession of the United States, or the United States (in international water). The final regulations also affect persons who derive income from transmission of communications.

The latest form for Source of Income from Certain Space and Ocean Activities; Source of Communications Income expires 2026-04-30 and can be found here.