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


Other items you may find useful