Publication 515 is for withholding agents who pay income to foreign persons, including: Nonresident aliens. Foreign corporations. Foreign partnerships. Foreign trusts. Foreign estates. Foreign governments. International organizations. Current revision Publication 515 PDF (HTML | eBook EPUB) Recent developments Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020 Other items you may find useful All Publication 515 revisions About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 51, (Circular A), Agricultural Employer's Tax Guide Other current products Related items About Form 941 (PR), Employer's Quarterly Federal Tax Return (Puerto Rican Version) About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S About Form 8966, FATCA Report About Form SS-4, Application for Employer Identification Number (EIN) About Form SS-4 (PR), Application for Employer Identification Number (EIN) (Puerto Rican Version)