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Instructions for Form 1040
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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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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

Nonresident alien withholding allowance on Form W-4 --01-MAR-2018 


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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