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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

Popular For Tax Pros

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

About 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.

Current Products

Recent Developments

None at this time.

Other Items You May Find Useful

All Publication 515 Revisions

About Publication 15 (Circular E), Employer's Tax Guide

About Publication 15-A, Employer's Supplemental Tax Guide

About Publication 15-B, Employer's Tax Guide to Fringe Benefits

About Publication 51 (Circular A), Agricultural Employer's Tax Guide

Additional Publications You May Find Useful

Other Current Products

Comment on Publication 515

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

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