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Current Year Tax Map
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.
D
Dependent personal services:
Allowance for personal exemptions, Withholding exemptions.
Exempt from withholding, Graduated rates.
Depositing taxes:
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.
F
Federal unemployment tax, Federal unemployment tax (FUTA).
Financial institutions, Branches of financial institutions.
Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP)
Form:
H
Help, See: Tax help
I
Important reminders, Reminders
Income:
Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP)
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.
K
Knowledge, standards of, Standards of Knowledge
L
Liability of withholding agent, Liability for tax.
N
Nonresident alien:
Married to U.S. citizen or resident, Married to U.S. citizen or resident alien.
NRA withholding:
In general, Withholding of Tax
O
Obligations:
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.
Presumption:
Corporation, Presumption Rules
Individual, Presumption Rules
Partnership, Presumption Rules
Private foundation, foreign, Foreign private foundations.
Publications, See: Tax help
Q
Qualified investment entity (QIE):
Distributions paid by, Qualified investment entities.
TOC