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Publication 515
Withholding of Tax on Nonresident Aliens and Foreign Entities
Introduction, Useful Items and Important Changes
For use in 2016

Withholding of Tax

Withholding Agent
Forms 1042 and 1042-S Reporting Obligations
Withholding and Reporting Obligations (Other Than Forms 1042 and 1042-S Reporting)

Persons Subject to Chapter 3 or Chapter 4 Withholding

Identifying the Payee
Foreign Persons


Documentation for Chapter 3
Documentation for Chapter 4
Additional Documentation Rules Applicable to Chapters 3 and 4
Beneficial Owners
Foreign Intermediaries and Foreign Flow-Through Entities
Standards of Knowledge for Purposes of Chapter 3
Standards of Knowledge for Purposes of Chapter 4
Presumption Rules

Income Subject to Withholding

Amounts Subject to Chapter 3 Withholding
Amounts Subject to Chapter 4 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. or Foreign Taxpayer Identification Numbers

Global Intermediary Identification Numbers

Depositing Withheld Taxes

When Deposits Are Required
Adjustment for Overwithholding

Returns Required

Form 8966
Extensions of Time To File

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 Treaties

How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You
Low Income Taxpayer Clinics