About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities


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.

Current Revision

Publication 515 (PDF | HTML | eBook)

Recent Developments

None at this time.

Other Items You May Find Useful

All Publication 515 Revisions

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

Additional Publications You May Find Useful

Other Current Products