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Essential IRS Publications

Essential IRS publications every QI should have.

pdf PUBLICATION 515 (2022)

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PUB-515-(2022).pdf

IRS publication providing guidance for withholding of US tax on payments to nonresidents. Describes what types of payments are subject to withholding and includes tables of treaty withholding rates. This version is for withholding in the 2022 tax year.

pdf PUBLICATION 901 (09-16)

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PUB-901-(09-16).pdf

IRS publication providing guidance on current US income tax treaties.