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Withholding of Tax on Nonresident Aliens and Foreign Entities›For use in 2026›U.S. or Foreign TINs

Global Intermediary Identification Numbers (GIINs)

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

If you make a withholdable payment to an entity claiming certain chapter 4 statuses, you may be required to obtain and verify the entity’s GIIN against the published IRS FFI list within 90 days to rely on such a claim. See GIIN Verifi- cation under Standards of Knowledge for Purposes of Chapter 4, earlier, for which chapter 4 statuses require a GIIN.

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▸Contents — 2026 Publ 515 (PDF)
2026 Publ 515 (PDF)

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