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The 2014 Publication 515 is not yet available. -- 23-APR-2014

Publication 515 has not yet been revised for 2014 to incorporate recent regulatory changes addressing withholding agents' international withholding and reporting obligations. Persons seeking information about the scope of these changes, which address both nonresident withholding and reporting and the Foreign Account Tax Compliance Act (FATCA) should refer directly to these regulations, the text of which is available here:  FATCA – Regulations and Other Guidance. The IRS intends to update Publication 515 at a later date.

Page Last Reviewed or Updated: 23-Apr-2014