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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

U.S. Tax Withholding on Payments to Foreign Persons

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

International Tax Gap Series

Most types of U.S. source income paid to a foreign person are subject to a withholding tax of 30%, although a reduced rate or exemption may apply if stipulated in the applicable tax treaty.

For more details on the rules for proper withholding and information reporting of U.S. source income paid to foreign persons, refer to NRA Withholding.

References and Links:

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

 

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The International Tax Gap Series