Corrections to Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities -- 4-APR-2012
If you downloaded Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (For use in 2012), before April 4, 2012, please make a note of the following corrections in Table 1 beginning on page 39.
On page 39, the following changes have been made:
For Bulgaria: Column 1, replace footnote ss with footnote dd.
For Japan: Column 1, replace footnote rr with footnote e. Replace footnote ss with footnote dd.
On page 40, the following changes have been made:
For Egypt: Column 11, the rate should be 0.
For Germany: Column 11, the rate should be 0.
On page 41, the following changes have been made:
For Mexico: Column 1, delete footnote ss.
For Netherlands: Column 6, replace footnote xx with footnote pp.
On page 42, the following changes have been made:
For Netherlands: Column 11, the rate should be 0.
For Norway: Column 11, the rate should be 0.
For Switzerland: Column 11, add footnote u.
The corrections are included in the 2012 Publication 515, now available for download.
