Publication 515 is for withholding agents who pay income to foreign persons, including:
- Nonresident aliens.
- Foreign corporations.
- Foreign partnerships.
- Foreign trusts.
- Foreign estates.
- Foreign governments.
- International organizations.
None at this time.
Other Items You May Find Useful
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