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Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner

A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States.

A page containing information about how NRA withholding applies only to payments made to a payee that is a foreign person.

You have reason to know that a Form W-8 provided by a direct account holder that is a foreign person is unreliable or incorrect if:

A page discussing rules about payees of payments (other than income effectively connected with a U.S. trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity.

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty.

This section defines FDAP income and discusses its tax treatment.

A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status.