skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Index of Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign EntitiesTOC
B
Banks, interest received by, Banks.
Beneficial owner, Beneficial Owners
Bonds sold between interest dates, Sales of bonds between interest dates.
C
Central withholding agreements, Central withholding agreement (CWA).
Comments on publication, Comments and suggestions.
Contingent interest, Contingent interest.
Controlled foreign corporations, interest paid to, Controlled foreign corporations.
Covenant not to compete, Covenant not to compete.
Crew members, Crew members.
D
Dependent personal services:
Allowance for personal exemptions, Withholding exemptions.
Exempt from withholding, Graduated rates.
Depositing taxes:
Disregarded entities, Disregarded entities.
Documentation:
From foreign beneficial owners and U.S. payees, Documentation
From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities
Presumptions in the absence of, Presumption Rules
Qualified intermediaries, Documentation.
E
Effectively connected income:
Electronic deposit rules, Electronic deposit requirement.
Employees, Employees., Employee.
Employer, Employer.
F
Federal unemployment tax, Federal unemployment tax (FUTA).
Financial institutions, Branches of financial institutions.
Fiscally transparent entity, Fiscally transparent entity.
Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP)
Form:
Free tax services, How To Get Tax Help
H
Help, See: Tax help
I
Illegal aliens, Illegal aliens.
Important reminders, Reminders
Income:
Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP)
Interest, Interest
Notional principal contract, Notional principal contract income.
Other than effectively connected, Income Not Effectively Connected
Personal service, Personal service income.
Source of, Source of Income
Transportation, Transportation income.
Indirect account holders, Indirect Account Holders
Insurance proceeds, Insurance proceeds.
K
Knowledge, standards of, Standards of Knowledge
L
Liability of withholding agent, Liability for tax.
M
Magnetic media reporting, Electronic reporting.
Marketable securities, Marketable securities.
Mexico, Exception 3.
More information, See: Tax help
N
Non-registered obligations, Obligations not in registered form.
Nonresident alien:
Married to U.S. citizen or resident, Married to U.S. citizen or resident alien.
Notional principal contract income, Notional principal contract income.
NRA withholding:
In general, Withholding of Tax
O
Obligations:
Not in registered form, Obligations not in registered form.
Offshore accounts, Offshore accounts.
Overwithholding, adjustment for, Adjustment for Overwithholding
P
Partner, foreign, Who Must Withhold
Penalties:
Form 1042, Penalties.
Form 8804, Penalties.
Form 8805, Penalties.
Trust fund recovery, Trust fund recovery penalty.
Personal service income, Personal service income.
Pooled withholding information, Pooled withholding information.
Presumption:
Corporation, Presumption Rules
Individual, Presumption Rules
Partnership, Presumption Rules
Private foundation, foreign, Foreign private foundations.
Publications, See: Tax help
Q
QI withholding agreement, QI withholding agreement.
Qualified investment entity (QIE):
Distributions paid by, Qualified investment entities.
R
Racing purses, Racing purses.
Real property interest:
Withholding certificates, Withholding Certificates
Reason to know, Reason To Know
Refund procedures:
Qualified intermediaries, Collective refund procedures.
Registered obligations, Obligations in registered form.
Researchers, Tax treaties.
Resident alien defined, Resident alien.
Returns required, Returns Required
T
Tax:
Reporting and paying, Reporting and Paying the Tax
Tax treaties:
Claiming benefits, Claiming treaty benefits.
Dependent personal services, Tax treaties.
Entertainers and athletes, Tax treaties.
Gambling winnings, Tax treaties.
Independent personal services, Tax treaties.
Student, Tax treaties.
Students and trainees, Tax treaties.
Teaching, Tax treaties.
Ten-percent owners, Ten-percent owners.
Territorial limits, Territorial limits.
Transportation income, Transportation income.
Travel expenses, Travel expenses.
TTY/TDD information, How To Get Tax Help
W
When to withhold, When to withhold.
Withhold, when to, When to withhold.
Withholding agent:
Returns required, Returns Required
Tax deposit requirements, Depositing Withheld Taxes
Withholding exemptions and reductions:
Dependent personal services, Graduated rates.
Final payment exemption, Final payment exemption.
Real property interest, Withholding Certificates
Researchers, Tax treaties.
Scholarships and fellowship grants, Alternate withholding procedure.
Students, Tax treaties.
TOC