Withholding of Tax on Nonresident Aliens
& Foreign Entities  

Table of Contents

For Withholding in 2002

(Rev. November 2001)

• Important Changes
• Important Reminders
• Introduction
• Topics and Useful Items
• Withholding of Tax
• Persons Subject to NRA Withholding
• Documentation
• Income Subject to NRA Withholding
• Withholding on Specific Income
• Foreign Governments and Certain Other Foreign Organizations
• U.S. Taxpayer Identification Numbers
• Depositing Withheld Taxes
• Returns Required
• Partnership Withholding on Effectively Connected Income
• U.S. Real Property Interest
• Tax Treaty Tables
• How To Get Tax Help

Publication Index | IRS-Forms Main | Home