Is dividend paid by MSFT charged 30% before giving to investors?

[Anonymous_]

What do you mean? Are you a foreign national?

C corporations pay income tax on earnings and are basically subject to double taxation with respect to dividends (i.e., the corporation pays tax and then the shareholders pay tax on any dividends received, unlike an S corporation).

[Mike9241]

28% is the required federal withholding if US citizens do not provide a valid tax ID number. 30% is the required withholding when paid to foreign nationals