Essential IRS publications every QI should have.
Published on 08 February 2021
Modified on 04 October 2021
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 2021.
Published on 04 January 2017
Modified on 04 January 2017
IRS publication providing guidance on current US income tax treaties.