---
kind: "section"
citation: "26 U.S.C. § 1444"
title: "26"
title_heading: "Internal Revenue Code"
number: "1444"
heading: "Withholding on Virgin Islands source income"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1444"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations"
  - "Subchapter A — Nonresident Aliens and Foreign Corporations"
---

# §1444. Withholding on Virgin Islands source income


For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to the Virgin Islands) with respect to amounts received from sources within the Virgin Islands by citizens and resident alien individuals of the [United States](/usc/26/993.md?p=g), and corporations organized in the [United States](/usc/26/993.md?p=g), the rate of withholding tax under sections [1441](/usc/26/1441.md) and [1442](/usc/26/1442.md) on income subject to tax under section [871(a)(1)](/usc/26/871.md?p=a-1) or [881](/usc/26/881.md) shall not exceed the rate of tax on such income under section [871(a)(1)](/usc/26/871.md?p=a-1) or [881](/usc/26/881.md), as the case may be.


## Source credit

(Added Pub. L. 97–455, § 1(b), Jan. 12, 1983, 96 Stat. 2497; amended Pub. L. 100–647, title I, § 1012(x), Nov. 10, 1988, 102 Stat. 3530.)

## Notes

### Editorial Notes

### Amendments

1988—Pub. L. 100–647 struck out “(as modified by section 934A)” before “shall not exceed”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

### Effective Date

Section applicable to payments made after Jan. 12, 1983, see section 1(e)(2) of Pub. L. 97–455, set out as a note under section 934 of this title.