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
Comment on Publication 515
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