For use in 2013
Table of Contents
- Publication 515 - Introductory Material
- Publication 515 - Main Content
- Withholding of Tax
- Persons Subject to NRA Withholding
- Documentation
- Income Subject to NRA Withholding
- Withholding on Specific Income
- Foreign Governments and Certain Other Foreign Organizations
- U.S. Taxpayer Identification Numbers
- Depositing Withheld Taxes
- Returns Required
- Partnership Withholding on Effectively Connected Income
- U.S. Real Property Interest
- Foreign corporations.
- Domestic corporations.
- U.S. real property holding corporations.
- Partnerships.
- Trusts and estates.
- Domestically controlled QIE.
- Late filing of certifications or notices.
- Certifications.
- Liability of agent or qualified substitute.
- Reporting and Paying the Tax
- Withholding Certificates
- Tax Treaty Tables
- How To Get Tax Help
- Publication 515 - Additional Material
- Index
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