Page 3 - Withholding Taxes for Foreign Entities

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Publication 515 Schema: tipx Leadpct: 100% Pt. size: 8 10:50 - 14-Feb-2020
Cat. No. 15019L Contents
Department Withholding What's New . . . . . . . . . . . . . . . . . . 1
of the Reminders . . . . . . . . . . . . . . . . . . . 2
Treasury
Internal of Tax on Introduction . . . . . . . . . . . . . . . . . . 2
Revenue
Service Nonresident Withholding of Tax . . . . . . . . . . . . . . 3
Persons Subject to Chapter 3 or
Aliens and Documentation . . . . . . . . . . . . . . . . . . . . . . . . 4 9
Chapter 4 Withholding .
Foreign Entities Income Subject to Withholding . . . . . 23

Withholding on Specific Income . . . . . 25

For use in 2020 Foreign Governments and Certain . . . 39
Other Foreign Organizations .
U.S. or Foreign TINs . . . . . . . . . . . . 40
Depositing Withheld Taxes . . . . . . . . 41
Returns Required . . . . . . . . . . . . . . 42

Partnership Withholding on
Effectively Connected Income . . . 44
Section 1446(f) Withholding . . . . . . . 47

U.S. Real Property Interest . . . . . . . . 47
Definitions . . . . . . . . . . . . . . . . . . 51
Tax Treaties . . . . . . . . . . . . . . . . . 51

How To Get Tax Help . . . . . . . . . . . 52
Index . . . . . . . . . . . . . . . . . . . . . 54

Future Developments

For the latest information about
developments related to Pub. 515, such as
legislation enacted after it was published, go to
IRS.gov/Pub515.

What's New

Final Chapter 3 and Chapter 4 regulations.
On January 2, 2020, final regulations under
Chapters 3 and 4 were issued (85 FR 192). The
final regulations adopt in final form regulations
proposed on January 6, 2017 (82 FR 1645, as
corrected in 82 FR 43314 and 82 FR 49549).
The final regulations narrow the scope of with-
holding agent’s obligations to collect foreign
taxpayer identification numbers (foreign TINs)
and dates of birth, as provided in Notice
2017-46, 2017-41 I.R.B. 275, available at
IRS.gov/irb/2017-41_IRB#NOT-2017-46, and
Notice 2018-20, 2018-12 I.R.B. 444, available
Get forms and other information faster and easier at: at IRS.gov/irb/2018-12_IRB#NOT-2018-20 and
• IRS.gov (English) • IRS.gov/Korean (한국어) adopt the provisions of regulations proposed on
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) December 18, 2018 (83 FR 64757) relating to
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) accounts with hold mail instructions and to
treaty statements provided with documentary

Feb 11, 2020