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 Products

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

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