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Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

• Important Change
• Important Reminders
• Withholding of Tax
  • Withholding Agent
  • Withholding and Reporting Obligations

• Persons Subject to NRA Withholding
  • Identifying the Payee
    • Flow-Through Entities
    • Foreign Intermediaries

  • Foreign Persons

• Documentation
  • Beneficial Owners
  • Foreign Intermediaries and Foreign Flow-Through Entities
    • Qualified Intermediaries
    • Nonqualified Intermediaries

  • Standards of Knowledge
    • Reason to Know
    • Withholding Certificates
    • Documentary Evidence
    • Indirect Account Holders

  • 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
    • Interest
    • Reduced Rates of Withholding on Interest
    • Dividends
    • Gains
    • Royalties
    • Real Property Income and Natural Resources Royalties (Income Code 13)
    • Pensions, Annuities, and Alimony (Income Code 14)
    • Scholarships and Fellowship Grants (Income Code 15)
    • Other Grants, Prizes, and Awards

  • Pay for Personal Services Performed
    • Wages Paid to Employees - Graduated Withholding

  • Artists and Athletes (Income Code 20)
  • 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
  • Amount of Withholding Tax
  • Reporting and Paying the Tax
  • Publicly Traded Partnerships

• U.S. Real Property Interest
  • Reporting and Paying the Tax
  • Withholding Certificates
    • Format for Applications
    • Amendments to Applications

• Tax Treaty Tables
• How To Get Tax Help

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Index

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A

• Acceptance agent
• Accounts, offshore
• Alien, Illegal
• Alimony
• Allocation information
• American Samoa
• Annuities
• Artists and athletes, Sign-on fee
• Awards

B

• Banks, interest received by
• Beneficial owner
• Bonds sold between interest dates
• Branch profits tax

C

• Canada
• Consent dividends
• Contingent interest
• Controlled foreign corporations, interest paid to
• Covenant not to compete
• Crew members

D

• Dependent personal services, Allowance for personal exemptions
• Dependent personal services, Exempt from withholding
• Depositing taxes, When to
• Disregarded entities
• Dividends, Domestic corporation
• Dividends, In general
• Documentary evidence
• Documentary evidence
• Documentary evidence
• Documentation, From foreign beneficial owners and U.S. payees
• Documentation, From foreign intermediaries and foreign flow-through entities
• Documentation, Qualified intermediaries

E

• Effectively connected income, Defined
• Effectively connected income, Foreign partners
• EFTPS
• Electronic deposit rules
• Employee
• Employer

F

• FIRPTA withholding
• Fiscally transparent entity
• Flow-through entities
• Flow-through entities
• Foreign, Charitable organizations
• Foreign, Corporations
• Foreign, Insurance company
• Foreign, Insurance company
• Foreign, Partner
• Foreign, Person
• Foreign, Status
• Form, 1042
• Form, 1042, 1042-S
• Form, 1042-S
• Form, 1042-S
• Form, 1099
• Form, 1099-S
• Form, 4419
• Form, 8109
• Form, 8233
• Form, 8288
• Form, 8288-A
• Form, 8288-B
• Form, 8804
• Form, 8805
• Form, 8809
• Form, 8813
• Form, 8833
• Form, 940
• Form, 972
• Form, W-2
• Form, W-2
• Form, W-4
• Form, W-4
• Form, W-7
• Form, W-8
• Form, W-8BEN
• Form, W-8BEN, W-8ECI, W-8EXP, W-8IMY
• Form, W-8ECI
• Form, W-8EXP
• Form, W-8IMY

G

• Graduated rates
• Graduated withholding
• Grant income
• Green card test

H

• Hong Kong

I

• Important reminders
• Income code, 01
• Income code, 02
• Income code, 03
• Income code, 04
• Income code, 06
• Income code, 07
• Income code, 08
• Income code, 09
• Income code, 10
• Income code, 11
• Income code, 12
• Income code, 13
• Income code, 14
• Income code, 15
• Income code, 16
• Income code, 17
• Income code, 18
• Income code, 19
• Income code, 20
• Income code, 24, 25, 26
• Income code, 27
• Income code, 28
• Income code, 29
• Income code, 30
• Income code, 50
• Income, Fixed or determinable annual or periodical
• Income, Interest
• Income, Notional principal contract
• Income, Other than effectively connected
• Income, Personal service
• Income, Source of
• India
• Indirect account holders
• Installment payment
• Installment payment
• Insurance proceeds
• Interest, Foreign business arrangements
• Interest, Portfolio
• Interest, Portfolio
• Intermediary, Foreign
• Intermediary, Qualified
• Intermediary, Qualified
• ITIN
• ITIN

K

• Knowledge, standards of

M

• Marketable securities
• Mexico
• Missing children

N

• Non-registered obligations
• Nonqualified intermediary
• Nonresident alien, Defined
• Nonresident alien, Married to U.S. citizen or resident
• Northern Mariana Islands
• NRA withholding, In general
• NRA withholding, Income subject to
• NRA withholding, Persons subject to

O

• Overwithholding, adjustment for

P

• Partner, foreign
• Partnerships, Foreign
• Partnerships, Widely held, Publicly traded
• Pay for personal services, Exempt from withholding
• Pay for personal services, Scholarship or fellowship recipient
• Payee
• Penalties, Deposit
• Penalties, Form 1042
• Penalties, Form 8804, Form 8805
• Penalties, Magnetic media
• Penalties, Trust fund recovery
• Pensions
• Per diem
• Presumption, Individual, Trust, Partnership, Corporation
• Private foundation, foreign
• Procedure, alternative
• Puerto Rico
• Puerto Rico

R

• Racing purses
• Reason to know
• Refund procedures, Qualified intermediaries
• Registered obligations
• Researchers
• Residency
• Resident alien defined
• Royalties

S

• Saving clause
• Securities
• Services performed outside the U.S.
• Short-term obligation
• Substantial presence test
• Suggestions

T

• Tax treaties, Dependent personal services
• Tax treaties, Entertainers and athletes
• Tax treaties, Gains
• Tax treaties, Gambling winnings
• Tax treaties, Independent personal services
• Tax treaties, Student
• Tax treaties, Table of
• Tax treaties, Tables
• Tax, Reporting and paying
• Tax-exempt entities
• Taxpayer Advocate
• Taxpayer identification number, Exceptions
• Ten-percent owners
• TIN
• Totalization agreements
• Transportation income
• Travel expenses
• Trust Territory of the Pacific Islands
• Trusts, Foreign
• TTY/TDD information

U

• U.S. agent of foreign person
• U.S. branch, Foreign person
• U.S. national
• U.S. national
• U.S. territorial limits
• Unexpected payment

V

• Virgin Islands

W

• Wages, Pay that is not
• Withhold, amount to
• Withhold, when to
• Withholding agent, Defined
• Withholding agent, Liability
• Withholding agent, Liability
• Withholding agent, Returns required
• Withholding agent, Tax deposit requirements
• Withholding exemptions and reductions, Exemption
• Withholding exemptions and reductions, Final payment exemption
• Withholding exemptions and reductions, Real property interest
• Withholding exemptions and reductions, Students
• Withholding exemptions and reductions, Withholding agreements
• Withholding exemptions and reductions, Withholding agreements
• Withholding, Agreements
• Withholding, Certificate
• Withholding, Certificate
• Withholding, Rate pool
• Withholding, Real property

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