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For you and your family
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Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

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 available at this time.


Other Items You May Find Useful

All Publication 515 Revisions

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

Additional Publications You May Find Useful

Other Current Products


Comment on Publication 515

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