[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR513.6]

[Page 60]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 513--IRELAND--Table of Contents
 
                       Subpart--Withholding of Tax
 
Sec. 513.6  Pensions and life annuities.

    (a) Pensions, other than pensions paid by the Government of the 
United States to individuals in respect of services rendered thereto in 
the discharge of governmental functions, and any life annuity, derived 
from sources within the United States in taxable years beginning on or 
after January 1, 1951, by a nonresident alien individual who is resident 
in Ireland for the purposes of Irish tax are exempt from United States 
tax under the provisions of Article XII of the convention.
    (b) To obviate withholding at the source in the case of such exempt 
income the nonresident alien individual who is resident in Ireland for 
the purposes of Irish tax shall notify the withholding agent by letter 
in duplicate that such income is exempt from United States tax under the 
provisions of Article XII of the convention. The letter of notification 
shall be signed by the owner of the income, shall show the name and 
address of both the payer and the owner, and shall contain a statement 
that the owner, an individual, is neither a citizen nor a resident of 
the United States but is resident in Ireland for the purposes of Irish 
tax. This letter shall constitute authorization for the payment of such 
income without deduction of the tax at source unless the Commissioner of 
Internal Revenue subsequently notifies the withholding agent that the 
tax should be withheld from payments of such income made after receipt 
of such notice. If, after filing a letter of notification, the owner of 
the income ceases to be eligible for the benefit of the convention, he 
must promptly notify the withholding agent by letter in duplicate.
    (c) Each letter of notification, or the duplicate thereof, must be 
immediately forwarded by the withholding agent to the Commissioner of 
Internal Revenue, Clearing Branch, Washington 25, D.C.