About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities | Internal Revenue Service

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

Recent developments

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Page Last Reviewed or Updated: 20-Feb-2025