Introduction

This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. In addition to

discussing the rules that apply generally to payments of U.S. source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U.S. real property interests (USRPIs) and the withholding by partnerships on income effectively connected with the active conduct of a U.S. trade or business.

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/ FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

Useful Items You may want to see:

Publication

SS-4

15

15-A

15-B

15-T

505

519

901

1179

5124

15 (Circular E), Employer’s Tax Guide

15-A Employer’s Supplemental Tax Guide

15-B Employer’s Tax Guide to Fringe Benefits

15-T Federal Income Tax Withholding Methods

505 Tax Withholding and Estimated Tax

519 U.S. Tax Guide for Aliens

901 U.S. Tax Treaties

1179 General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

5124 FATCA XML User Guide

Form (and Instructions)

SS-4 Application for Employer Identification Number

2 Publication 515 (2026)

W-2

W-4

W -2 age and Tax Statement

W-4 Employee’s Withholding Certificate

8966

8966 FATCA Report

W-4P W -4P ithholding Certificate for Periodic Pension or

Annuity Payments

W-7

W-7 Application for IRS Individual Taxpayer Identification Number

W-8BEN W-8BEN Certificate of Foreign Status of Beneficial

Owner for United States Tax Withholding and Reporting (Individuals)

W-8BEN-E W-8BEN-E Certificate of Status of Beneficial Owner

for United States Tax Withholding and Reporting (Entities)

W-8ECI W-8E C I ertificate of Foreign Person’s Claim That

Income Is Effectively Connected With the Conduct of a Trade or Business in the United States

W-8EXP W-8EXP Certificate of Foreign Government or Other

Foreign Organization for United States Tax Withholding and Reporting

W-8IMY W-8IMY Certificate of Foreign Intermediary, Foreign

Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting

W-8 Inst. W-8 I nst. nstructions for the Requester of Forms

W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY

W-9

W-9 Request for Taxpayer Identification Number and Certification

W-9 Inst.

W-9 I nst. nstructions for the Requester of Form W-9

See How To Get Tax Help later in this publication for information about getting publications and forms.