Table of Contents

• Publication 515 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 515 - Main Contents
  • Withholding of Tax
    • Withholding Agent
    • Withholding and Reporting Obligations
  • Persons Subject to NRA Withholding
    • Identifying the Payee
    • Foreign Persons
  • Documentation
    • Beneficial Owners
    • Foreign Intermediaries and Foreign Flow-Through Entities
    • Standards of Knowledge
    • Presumption Rules
  • Income Subject to NRA Withholding
    • Source of Income
    • Fixed or Determinable Annual or Periodical Income (FDAP)
  • Withholding on Specific Income
    • Effectively Connected Income
    • Income Not Effectively Connected
    • Pay for Personal Services Performed
    • Artists and Athletes (Income Code 20)
    • Other Income
  • Foreign Governments and Certain Other Foreign Organizations
  • U.S. Taxpayer Identification Numbers
    • Unexpected payment.
  • Depositing Withheld Taxes
    • When Deposits Are Required
    • Adjustment for Overwithholding
  • Returns Required
    • Joint owners.
    • Electronic reporting.
    • How to report.
    • Determining residency.
    • Failure to file electronically.
  • Partnership Withholding on Effectively Connected Income
    • Who Must Withhold
    • Foreign Partner
    • Publicly Traded Partnerships
  • U.S. Real Property Interest
    • Foreign corporations.
    • Domestic corporations.
    • U.S. real property holding corporations.
    • Partnerships.
    • Trusts and estates.
    • Domestically controlled QIE.
    • Certifications.
    • Liability of agents.
    • Reporting and Paying the Tax
    • Withholding Certificates
  • Tax Treaty Tables
    • Table 1
    • Table 2
    • Table 3
  • How To Get Tax Help
    • Taxpayer Advocacy Panel (TAP).
    • Low Income Taxpayer Clinics (LITCs).
• Publication 515 - Additional Material
• Index