Publication 515

Publication 515

A form published by the IRS explaining withholding for non-resident aliens of the United States. Non-resident aliens may be subject to special withholding rules.
References in periodicals archive ?
IRS Publication 515, the IRS's Withholding Agent Frequently Asked Questions page (http://bit.
If the payer has to withhold 30%, then the payer has to remit the withholding tax via the Electronic Federal Tax Payment System (see IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, p.
IRS Publication 515 (pages 53-54) lists tax treaties in effect.