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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

Publication 515 (Print version PDF | eBook EPUB)

Recent developments

Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020

Other items you may find useful

All Publication 515 revisions

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About Publication 15-B, Employer's Tax Guide to Fringe Benefits

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Other current products

Related items

About Form 941 (PR), Employer's Quarterly Federal Tax Return (Puerto Rican version)

About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S

About Form 8966, FATCA Report

About Form SS-4, Application for Employer Identification Number (EIN)

Page Last Reviewed or Updated: 20-Feb-2025