Withholding of Tax on Nonresident Aliens and Foreign Entities
For use in 2026
2026 Publ 515 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Reminders
- Introduction
- Withholding of Tax
- Persons Subject to Chapter 3 or Chapter 4 Withholding
- 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
- Withholding on Specific Income
- Foreign Governments and Certain Other Foreign Organizations
- U.S. or Foreign TINs
- Depositing Withheld Taxes
- Returns Required
- Partnership Withholding on Effectively Connected Taxable Income (ECTI)
- Section 1446(f) Withholding
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