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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

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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Page Last Reviewed or Updated: 14-Sep-2016