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:
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Comment on Publication 515
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