Epstein File EFTA01377774: Backup, Beneficial Owner and Goldman Sachs (DS10)

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Epstein File EFTA01377774: Backup, Beneficial Owner and Goldman Sachs (DS10)

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This document contains IRS tax guidance regarding backup withholding rules and beneficial owner documentation requirements. It explains that backup withholding applies to sales subject to information reporting when a broker has actual knowledge the payee is a U.S. person, and that brokers must maintain documentary evidence of non-U.S. holder status to avoid withholding. The document references Goldman Sachs in its title but the excerpt does not contain specific details about Goldman Sachs accounts or transactions.

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🔑 Evidence Keywords

backup beneficial owner Goldman Sachs documentary withheld

📋 Key Excerpts7

PersonKeyword

Excerpt 1

**Backup** withholding will apply if the sale is subject to information reporting and the broker has actual knowledge that you are a United States person.

Excerpt 2

**Backup** withholding is not an additional tax.

Excerpt 3

Any amounts withheld under the **backup** withholding rules from a payment to a non-U.S. holder can be refunded or credited against the non-U.S. holder's U.S