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Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Current Year Tax Map
Publication 515
Withholding of Tax on Nonresident Aliens and Foreign Entities
Introduction, Useful Items and Important Changes
For use in 2013

Withholding of Tax

Withholding Agent
Withholding and Reporting Obligations

Persons Subject to NRA Withholding

Identifying the Payee
Foreign Persons


Beneficial Owners
Foreign Intermediaries and Foreign Flow-Through Entities
Standards of Knowledge
Presumption Rules

Income Subject to NRA Withholding

Source of Income
Fixed or Determinable Annual or Periodical Income (FDAP)

Withholding on Specific Income

Effectively Connected Income
Income Not Effectively Connected
Pay for Personal Services Performed
Artists and Athletes (Income Codes 42 and 43)
Other Income

Foreign Governments and Certain Other Foreign Organizations

U.S. Taxpayer Identification Numbers

Depositing Withheld Taxes

When Deposits Are Required
Adjustment for Overwithholding

Returns Required

Partnership Withholding on Effectively Connected Income

Who Must Withhold
Foreign Partner
Publicly Traded Partnerships

U.S. Real Property Interest

Reporting and Paying the Tax
Withholding Certificates

Tax Treaty Tables

How To Get Tax Help