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Index of Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign EntitiesTOC
B
Banks, interest received by, Banks.
Beneficial owner, Beneficial Owners
Beneficiary of foreign trust, Reporting of U.S. beneficiaries or 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, Documentation, Presumption Rules for Chapter 4
From foreign beneficial owners and U.S. payees, Documentation for Chapter 3, Documentation for Chapter 4
From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities
Presumptions in the absence of, Presumption Rules
F
FATCA report, Form 8966 reporting.
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)
Foreign person, Foreign Persons
Form:
W-8 series, Forms W-8.
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
Source of, Source of Income
Transportation, Transportation income.
Income code:
L
Liability of withholding agent, Liability for tax.
N
Nonqualified intermediary:
Alternative withholding procedure, Alternative procedure.
Chapter 4 withholding rate pool, Chapter 4.
For chapter 61 purposes, For chapter 3 purposes.
Nonresident alien:
Married to U.S. citizen or resident, Married to U.S. citizen or resident alien.
O
Offshore accounts, Offshore obligations.
Overwithholding, adjustment for, Adjustment for Overwithholding
P
Penalties:
Form 1042, Penalties
Form 8804, Penalties.
Form 8805, Penalties.
Trust fund recovery, Trust fund recovery penalty.
Presumption rules:
Corporation, Presumption Rules
Individual, Presumption Rules
Partnership, Presumption Rules
Private foundation, foreign, Foreign private foundations.
Q
W
Withhold, when to, When to withhold.
Withholding exemptions and reductions:
Dependent personal services, Graduated rates.
Real property interest, Withholding Certificates
Researchers, Tax treaties.
Scholarships and fellowship grants, Alternate withholding procedure.
Students, Tax treaties.
Withholding agreements, Withholding agreements., Income Code 43.
TOC