Withholding of Tax on Nonresident Aliens and Foreign Entities›For use in 2026

Income Subject to Withholding

2026 Publ 515 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

This section explains how to determine if a payment is subject to chapter 3 withholding or is a withholdable payment.

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▸Contents — 2026 Publ 515 (PDF)

2026 Publ 515 (PDF)

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