OMB control number

Income of Foreign Governments and International Organizations

OMB 1545-2239 · TREAS/IRS.

OMB 1545-2239

This document contains Treasury regulations that provide guidance relating to U.S. Federal taxation of income of foreign governments from investments in the United States under Internal Revenue Code section 892. The regulations will affect foreign governments that derive income from sources within the United States.

The latest form for Income of Foreign Governments and International Organizations expires 2029-02-28 and can be found here.

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