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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

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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Page Last Reviewed or Updated: 24-Nov-2015