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Presumption Rules
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Principal Publications Publications
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Links Inside Publications
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Documentation
Presumption Rules. If you cannot reliably associate a payment with valid documentation, you must apply certain...
Forms and Instructions Forms and Instructions
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Relevant Forms
Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax WithholdingTopic Screen for this Form
Instructions for Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign PersonsTopic Screen for this Form
Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
2013 Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding
2013  Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
2012 Form 1042-S Foreign Person's U.S. Source Income Subject to WithholdingTopic Screen for this Form
2012  Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Related Topic Links
related topicFederal Income Tax Withheld
related topicIncome Subject to Nonresident Alien (NRA) Withholding
related topicNonresident Aliens (NRA)