Withholding of Tax on Nonresident Aliens and Foreign Entities

Web Links

IRS.gov Web Site


Publications

Get This Publication

Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities

Related Publications

Publication 1187 Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.

Publication 4152 Electronic Toolkit for Nonresident Alien VITA/TCE Sites


Forms and Instructions

Relevant Forms

Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

2013 Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals
2012 Form 1040-ES (NR) U.S. Estimated Tax for Nonresident Alien Individuals

Form 1040-NR U.S. Nonresident Alien Income Tax Return
Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return

Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual

Form 8316 Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa