United Microelectronics Corp (ADR) (UMC) Description. An independent semiconductor foundries whose primary business is the manufacture, or 'fabrication', of semiconductors, sometimes called 'chips' or 'integrated circuits', for others. Website: http://www.umc.com/.
The 1099-DIV is the tax form that you receive from each company that sends you dividends (or with whom youâve started a DRIP plan) if it paid you $10 or more in dividends or withheld any taxes from your dividends (or if the company was liquidated and you received a liquidating distribution).
NRA Withholding. You are required to report payments subject to NRA withholding on Form 1042-S (PDF) and to file a tax return on Form 1042 (PDF). An exception from reporting may apply to individuals who are not required to withhold from a payment and who do not make the payment in the course of their trade or business.