Essential IRS Publications

Essential IRS publications every QI should have.

pdf PUBLICATION 515 (2019) Popolari

100 download

Scarica (pdf, 1.90 MB)


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 2019.

pdf PUBLICATION 901 (09-16) Popolari

902 download

Scarica (pdf, 1.50 MB)


IRS publication providing guidance on current US income tax treaties.