Main Topics
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FAQs
Forms
Publications
Tax Topics
Main Topics
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
#
FAQs
Forms
Publications
Tax Topics
Persons Subject to NRA Withholding
Identifying the PayeeIncome Subject to NRA Withholding
Source of IncomeWithholding on Specific Income
Effectively Connected IncomeForeign Governments and Certain Other Foreign Organizations
U.S. Taxpayer Identification Numbers
When Deposits Are RequiredPartnership Withholding on Effectively Connected Income
Who Must Withhold