Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments and international organizations.
Other Items You May Find Useful
Publication 15 (Circular E), Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Publication 15-B, Employer's Tax Guide to Fringe Benefits
Publication 51 (Circular A), Agricultural Employer's Tax Guide
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