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Publication 515 (2/2004), Withholding of Tax on Nonresident Aliens and Foreign Entities
For Withholding in 2004
Revised: 2/2004
Table of Contents
Publication 515 - Introductory Material
Important Changes
Important Reminders
Introduction
Useful Items - You may want to see:
Publication 515 - Main Contents
Withholding of Tax
Withholding Agent
Withholding and Reporting Obligations
Persons Subject to NRA Withholding
Identifying the Payee
Foreign Persons
Documentation
Beneficial Owners
Foreign Intermediaries and Foreign Flow-Through Entities
Standards of Knowledge
Presumption Rules
Income Subject to NRA Withholding
Source of Income
Fixed or Determinable Annual or Periodical Income (FDAP)
Withholding on Specific Income
Effectively Connected Income
Income Not Effectively Connected
Pay for Personal Services Performed
Artists and Athletes (Income Code 20)
Other Income
Foreign Governments and Certain Other Foreign Organizations
U.S. Taxpayer Identification Numbers
Unexpected payment.
Depositing Withheld Taxes
When Deposits Are Required
Adjustment for Overwithholding
Returns Required
Joint owners.
Electronic/magnetic media reporting.
How to report.
Determining residency.
Failure to file electronically or on magnetic media.
Partnership Withholding on Effectively Connected Income
Who Must Withhold
Foreign Partner
Amount of Withholding Tax
Reporting and Paying the Tax
Publicly Traded Partnerships
U.S. Real Property Interest
Foreign corporations.
Domestic corporations.
U.S. real property holding corporations.
Partnerships.
Trusts and estates.
Certifications.
Liability of agents.
Reporting and Paying the Tax
Withholding Certificates
Tax Treaty Tables
Table 1
Table 2
Table 3
How To Get Tax Help
Index
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