If you have more than one employer and your wages were over the annual social security wage limit of $9,200.00 for 2006, you probably had too much social security tax withheld. (There is no wage limit for Medicare tax.)

You can take a credit for the excess withheld in the "Payments" section of Form 1040 or Form 1040A. Since it is credited in the payment section, it is a refundable credit and is applied like a payment. It will either be applied against any tax owed or refunded to you. The maximum social security tax for the tax year can be found in the Form 1040 Instructions in the "Payments" section under "Excess Social Security and Tier 1 RRTA Tax Withheld," or Tax Topic 608, Excess Social Security and RRTA Tax Withheld, or in Publication 505, Tax Withholding and Estimated Tax .

References:

• Publication 505, Tax Withholding and Estimated Tax
• Tax Topic 608, Excess social security and RRTA tax withheld
• Form 1040 (General Inst.) Instructions

Yes, if your part-time job is with a different employer. Each employer is responsible for withholding on wages subject to social security up to the annual wage limit which is $94,200.00 for the 2006 tax year. They are not responsible for determining any amount withheld by another employer. Consequently, with two or more employers, too much social security will be withheld if your total wages exceed the annual wage limit. (The wage limit is adjusted annually for inflation.) That is the reason there is a credit for excess social security and Tier 1RRTA tax withheld. It is in the "Payments" section of Form 1040 and Form 1040A so that if it is not needed to apply against tax owed, it is refunded to you.

The Medicare tax has no annual wage limit.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Tax Topic 608, Excess social security and RRTA tax withheld

Generally, employee wages are subject to social security and Medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits.

References:

• Publication 15, Circular E, Employer's Tax Guide

No, social security tax is paid up to the annual wage base limit regardless of whether your income is derived from self employment income, wages and tips, or a combination of both. For 2006, this dollar amount is $94,200. When computing Form 1040, Schedule SE (PDF) , Self-Employment Tax , the annual wage base amount is addressed to prevent over payment of the social security tax.

References:

• Form 1040, Schedule SE (PDF), Self-Employment Tax

All wages paid are subject to Medicare tax, so there can be no overpayment of Medicare tax. However, if you worked for two or more employers and your total wages are over, the wage base limit for the year, too much social security or Tier 1 RRT tax may have been withheld. If you had had too much social security or Tier 1 RRA tax withheld, you may be able to claim the excess as a credit against your income tax. The credit for excess social security withheld is claimed on line 67 of the Form 1040. If you file Form 1040A, include the credit in the total of line 43 and put "Excess SST" and the amount of the credit in the space to the left of the line. If you are filing a joint return, you figure the credit separately for you and your spouse. .

References:

• Publication 17, Your Federal Income Tax

Credit for excess social security tax withheld is claimed on Form 1040, or Form 1040A. See Tax Topic 608, Excess Social Security and RRTA Tax Withheld. However, if any one employer withheld more $5,580, you cannot claim the excess on your return. The employer should adjust the tax for you. If the employer does not adjust the over collection, you can file a claim for refund using Form 843 Claim for Refund and Request for Abatement . See Form 1040 (General Inst.) Instructions on Excess Social Security Tax and the Tier 1 Railroad Retirement Tax Withheld.

References:

• Publication 17, Your Federal Income Tax
• Tax Topic 608 Excess Social Security and RRTA Tax Withheld,

Generally, if an employer does not withhold income taxes, social security, and Medicare from your pay, you are being treated as an independent contractor (self-employed person). If you believe an employee relationship exists and you cannot resolve this matter with your employer, you should submit a Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding. The factors used to determine if an employer-employee relationship exists are covered in Chapter 2 of Publication 15-A (PDF), Employer's Supplemental Tax Guide.

If your status as an employee is not at issue, it may be that you are in a category of employment whose earnings are not defined as wages under U.S. federal tax and social security law. Find out from your employer the reason that social security and Medicare taxes and income taxes are not being withheld from your pay. If you have further questions, contact the IRS at 800-829-1040 or visit an IRS walk-in office for assistance.

References:

• Form SS-8 (PDF), Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax Withholding
• Publication 15-A (PDF), Employer's Supplemental Tax Guide
• Publication 1779 (PDF), Independent Contractor or Employee

Students who perform services for the school, college, or university where they are enrolled and regularly attend classes are usually not subject to social security and Medicare taxes.

If the student works for a public school, college or university which is subject to a section 218 agreement, the student's services are automatically subject to social security and Medicare taxes if the state has chosen to cover students under its section 218 agreement with the Social Security Administration. The employer can tell you whether its students' services are subject to social security and Medicare taxes under a section 218 agreement.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Federal Regulation section 31.3121(b)(10)

If you are not performing a service for the university, your stipend would be subject to income tax only if it does not meet the qualified scholarship rules. Please refer to Publication 970 Tax Benefits for Education, for information on when a stipend would be a qualified scholarship, which would not be subject to income tax or social security and Medicare taxes. If you are performing a service for the university, your income is taxable for income tax purposes, but would generally be exempt from social security and Medicare taxes if you are enrolled and regularly attending classes unless you are covered under a section 218 agreement. Refer to Publication 15, Employer's Tax Guide.

If your employer has been incorrectly withholding social security and Medicare taxes from your stipend, the employer should refund the withheld tax. If the employer refuses to do so, Form 843, Claim For Refund and Request For Abatement, can be filed to claim credit for the incorrectly withheld tax.

References:

• Publication 970, Tax Benefits for Education
• Publication 15, Employer's Tax Guide
• Form 843, Claim For Refund and Request For Abatement

Social Security taxes and Medicare taxes imposed on employees are not deductible as medical insurance or pursuant to any other provision.

If you are itemizing deductions on Schedule A, you may be able to deduct Medicare A & B premiums paid out-of-pocket. These are considered medical expenses and must be reduced by 7.5% of adjusted gross income.

For more information, refer to Publication 502, Medical Expenses; and Tax Topic 502, Medical and Dental Expenses.

References:

• Publication 502, Medical and Dental Expenses
• Tax Topic 502, Medical and Dental Expenses

You need to use Form 4137 (PDF), Social Security and Medicare Tax on Unreported Tip Income. Cross out the word "Tip" and insert the word "Wages" at the top of the form and also at the top of Schedule U, which is attached to the bottom of the form. Follow the instructions on Form 4137 (PDF) to compute your share of your social security and Medicare taxes. Attach Form 4137 (PDF) to your Form 1040. You may call us at 1 800-829-1040 if further clarification of the procedures is necessary.

However, you should first contact your employer regarding your status. Then, you may want to file Form SS-8 (PDF), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. This form requests the IRS to make an official determination of whether or not you were an employee. To make this determination, the IRS will need information from you and will also ask your employer. If you decide to file Form SS-8 (PDF), please indicate that you have done so on Form 4137 (PDF) and on the wages line of the Form 1040.

References:

• Form 1099-MISC (PDF), MISC Income
• Form 4137 (PDF), Social Security and Medicare Tax on Unreported Tip Income
• Form SS-8 (PDF), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

You are a sole proprietor if you are the sole owner of a business that is not a corporation. Report your income and expenses from your sole proprietorship on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship), or on Form 1040, Schedule C-EZ (PDF), Net Profit from Business.

If the total of your net earnings from self-employment from all businesses is $400 or more, you must pay into the Social Security and Medicare systems by filing Form 1040, Schedule SE (PDF), Self-Employment Tax. Self-Employment tax consists of the Old-Age, Survivors, and Disability Insurance (social security) and the Hospital Insurance (Medicare) taxes. For more information refer to chapter 1 of Publication 334, Tax Guide for Small Business.

The Federal tax system is based on a pay-as-you-go plan. Tax is generally withheld from employees wages or salary before they get it. However, tax is generally not withheld from self-employment income. Thus, you may be required to make estimated tax payments. Publication 505, Tax Withholding and Estimated Tax, provides information on making estimated tax payments.

References:

• Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship)
• Form 1040, Schedule C-EZ (PDF), Net Profit from Business (Sole Proprietorship)
• Form 1040, Schedule SE (PDF), Self-Employment Tax
• Publication 505, Tax Withholding and Estimated Tax

Your son may be liable to pay into the Social Security and Medicare system by paying self-employment tax. However, if your son is under the age of 18, he is exempt from self-employment tax. His employer should complete the other income box on Form 1099-MISC (PDF), Miscellaneous Income. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution) are considered by statute as non employees and are treated as self-employed for all Federal tax purposes, including income and employment taxes. They must receive income based on number of sales or distribution volume and work under a written contract that says the carrier will not be treated as an employee for federal employment tax purposes in order to be treated as independent contractors.

Independent contractors report their income on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship) , or they may qualify to use Form 1040, Schedule C-EZ (PDF), Net Profit from Business. See Form 1040, Schedule SE (PDF), Self-Employment Tax, which must be filed if net earnings from self-employment are $400 or more.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship)
• Form 1040, Schedule C-EZ (PDF), Net Profit from Business
• Form 1040, Schedule C Instructions
• Form 1040, Schedule SE (PDF), Self-Employment Tax
• Form 1040, Schedule SE Instructions
• Publication 334, Tax Guide for Small Business
• Tax information for Business
• Form 1099-MISC (PDF), Miscellaneous Income
• Publication 15-A (PDF) , Employer's Supplemental Tax Guide

The determination is complex, but is essentially made by examining the right to control what work shall be done and how it shall be done. It is not based on how the person is paid, how often the person is paid, nor whether the person works work part-time or full-time. There are three basic areas which determine employment status identified:

• Behavioral control,
• Financial control, and
• Relationship of the parties.

For more information on employer-employee relationships, refer to Chapter 2 of Publication 15, Circular E, Employer's Tax Guide and Chapter 2 of Publication 15-A (PDF), Employer's Supplemental Tax Guide. If you would like the IRS to determine whether services were performed as an employee or independent contractor, you may submit Form SS-8 (PDF), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.

Unless you think you were an employee you report your nonemployee compensation on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship), or Form 1040, Schedule C-EZ (PDF), Net Profit from Business. You also need to complete Form 1040, Schedule SE (PDF), Self-Employment Tax, and pay self-employment tax on your net earnings from self-employment, if you had net earnings from self-employment of $400 or more. This is the method by which self-employed persons pay into the Social Security and Medicare trust funds. Generally, there are no tax withholding on self-employment income. You may have been subject to the requirement to make quarterly estimated tax payments. If you did not make timely estimated tax payments, you may be assessed a penalty for an underpayment of estimated tax. Generally, employees pay into the Social Security and Medicare trust funds, as well as income tax withholding, through payroll deductions.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Publication 15-A (PDF), Employer's Supplemental Tax Guide
• Form SS-8 (PDF), Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
• Publication 505, Tax Withholding and Estimated Tax
• Tax Topic 762, Independent Contractor vs. Employee
• Tax Topic 407, Business Income
• Tax Topic 355, Estimated Tax

Independent contractors report their income on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship), or you may qualify to use Form 1040, Schedule C-EZ (PDF), Net Profit from Business (Sole Proprietorship). You should also be aware of Form 1040, Schedule SE (PDF), Self-Employment Tax, which must be filed if net earnings from self-employment are $400 or more. This form is used to figure your social security and Medicare tax which is based on your net self-employment income. You may also need to file Form 2210 (PDF), Underpayment of Estimated Tax by Individuals, Estates & Trusts, if you do not make estimated tax payments.

References:

• Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship)
• Form 1040, Schedule C-EZ (PDF), Net Profit from Business
• Form 1040, Schedule C Instructions
• Form 1040, Schedule SE (PDF), Self-Employment Tax
• Form 1040, Schedule SE Instructions
• Publication 334, Tax Guide for Small Business
• Tax information for Business
• Form 2210 (PDF), Underpayment of Estimated Tax

You are responsible for Federal income tax and self-employment taxes on your income as an independent contractor. Self-employment taxes are your contributions to Social Security and Medicare. Your self-employment income and expenses will be reported on Form 1040, Schedule C (PDF), Profit or Loss from Business, or you may qualify to use Form 1040, Schedule C-EZ (PDF), Net Profit from Business. You will also need to use Form 1040, Schedule SE (PDF), Self-Employment Tax, to compute and report your Social Security and Medicare tax, if you had net earnings from self-employment of $400 or more. Since there is no withholding on your self-employment income, you may need to make quarterly estimated tax payments. This is done using a Form 1040-ES (PDF), Estimated Tax for Individuals.

References:

• Form 1040, Schedule C (PDF), Profit or Loss from Business
• Form 1040, Schedule C-EZ (PDF), Net Profit from Business
• Form 1040, Schedule C Instructions
• Publication 334, Tax Guide for Small Business
• Form 1040, Schedule SE (PDF), Self-Employment Tax
• Form 1040-ES (PDF), Estimated Tax for Individuals
• Tax Topic 355, Estimated Tax
• Tax Information for Business
• Publication 505,Tax Withholding and Estimated Tax

Services that a duly ordained, commissioned or licensed minister performs in the exercise of his or her ministry are covered under the Self-Employment Contributions Act (SECA). That means they are exempt from Social Security and Medicare withholding, but they are responsible for paying self-employment tax on their net earnings from self-employment.

There are some members of religious orders, ministers, and Christian Science practitioners who have requested and been granted exemption from self-employment tax. There are also members of religious orders who have taken a vow of poverty and ministers who are covered solely by the social security laws of another country under a social security agreement between the United States and that other country.

References:

• Publication 517, Social Security and Other Information for the Members of the Clergy and Religious Workers
• Form 4361 (PDF), Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners
• Tax Topic 417, Earnings for clergy

The procedures to request an exemption from self-employment tax are listed in Publication 517, Social Security and Other Information for the Members of the Clergy and Religious Workers.

References:

• Publication 517, Social Security and Other Information for the Members of the Clergy and Religious Workers
• Form 4361 (PDF), Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners
• Tax Topic 417, Earnings for clergy

No. The employer only has to pay social security and Medicare tax for the employee(s) who receive $1,400 or more in wages for the year. If the amount paid to any employee in a calendar year is less than $1,400, no social security or Medicare tax is owed for that employee. If social security and Medicare tax must be paid, the employee's portion of the social security and Medicare tax should be withheld also, unless the employer chooses to pay both the employer's share and the employee's share.

References:

• Form 1040, Schedule H Instructions
• Publication 926, Household Employer's Tax Guide; Do You Need to Pay Employment Taxes?
• Tax Topic 756, Employment Taxes for Household Employees
• Form 1040, Schedule H (PDF), Household Employment Taxes

Health care costs paid directly to the medical facility is normally a nontaxable employee benefit provided that it is paid as part of an accident and health plan. Refer to Publication 535, Business Expenses, for more information on employee benefit programs.

References:

• Publication 535, Business Expenses
• Publication 15-B (PDF) , Employer's Tax Guide to Fringe Benefits

Household employees include housekeepers, maids, baby-sitters, gardeners, and others who work in or around your private residence as your employees. If you pay a household employee cash wages of $1,400 or more in 2006 , you generally must withhold social security and Medicare taxes from all cash wages you pay to that employee and file Form 1040, Schedule H (PDF). For specific information, refer to Tax Topic 756, Employment Taxes for Household Employees , or Publication 926, Household Employer's Tax Guide .

References:

• Form 1040, Schedule H Instructions
• Publication 926, Household Employer's Tax Guide (For Wages Paid in 2006)
• Tax Topic 756, Employment taxes for household employees
• Form 1040, Schedule H (PDF), Household Employment Taxes

The employer is subject to the same social security tax rate and wage base limits as the employee. When the employee reaches their limitation, the employer also reaches the limitation and no longer has to pay social security taxes for that employee.

References:

• Publication 15, Circular E, Employer's Tax Guide
• Publication 15-A (PDF), Employer's Supplemental Tax Guide

Yes, the employer is required to follow the withholding requirements for social security and medicare taxes even if an employee is collecting social security benefits. Per Chapter 9 of Publication 15, Circular E, Employer's Tax Guide, employee wages are subject to social security and Medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits.

References:

• Publication 15, Circular E, Employer's Tax Guide

Yes, housing allowances for duly ordained, commissioned or licensed ministers are subject to social security and Medicare taxes, under the Self-Employment Contributions Act. However, if you are a duly ordained, commissioned, or licensed minister of a church, a member of a religious order not under a vow of poverty, or a Christian Science practitioner who elected and was approved for exemption from social security coverage and self-employment tax, your housing allowance would not be subject to social security or Medicare taxes. Refer to Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers, for additional information.

References:

• Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers
• Form 4361 (PDF), Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners
• Tax Topic 417, Earnings for Clergy

A nanny is considered a household employee. A household employer only has to pay social security and Medicare tax only for the employee(s) that receive cash wages that exceed the threshold amount for the year. If the amount paid is less than the threshold, no social security or Medicare tax is owed. If social security and Medicare tax must be paid, you will need to file Form 1040, Schedule H (PDF), Household Employment Taxes. You must withhold the employee's portion of the social security and Medicare unless the employer chooses to pay both the employee's share and the employer's share.

The taxes are 15.3% of cash wages. Your share is 7.65% and the employee's share is 7.65%. You may also be responsible for paying federal unemployment taxes. For directions on household employees, refer to Publication 926, Household Employer's Tax Guide.

References:

• Publication 926, Household Employer's Tax Guide
• Form 1040, Schedule H (PDF), Household Employment Taxes
• Tax Topic 756, Employment Taxes for Household Employees

Your self-employment income is reported on Form 1040, Schedule C (PDF), Profit or Loss from Business, or on Form 1040, Schedule C-EZ (PDF), Net Profit from Business.

Your Medicare and social security taxes are reported on Form 1040, Schedule SE (PDF), Self-Employment Tax.

As a self-employed person, you pay your Medicare and social security taxes the same way you pay your income taxes. If you expect to owe less than $1,000 in total taxes, you can pay them when you file your income tax return. If you expect to owe $1,000 or more in total taxes, you will need to make estimated tax payments. These payments are made quarterly using Form 1040-ES (PDF), Estimated Tax for Individuals. You will need to figure these taxes at the beginning of the year. To learn about figuring and making estimated tax payments, please refer to Publication 505, Tax Withholding and Estimated Tax.

References:

• Form 1040, Schedule C (PDF), Profit or Loss from Business
• Form 1040, Schedule C-EZ (PDF), Net Profit from Business
• Form 1040, Schedule SE (PDF), Self-Employment Tax
• Tax Topic 554, Self-Employment Tax
• Publication 505, Tax Withholding and Estimated Tax
• Form 1040-ES (PDF), Estimated Tax for Individuals

You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. As an exempt individual, a J-2 visa holder will not initially meet this test.

For purposes of the substantial presence test, certain days of physical presence do not count, such as the days during which you were an exempt individual . Please refer to Chapter 1 ofPublication 519, U.S. Tax Guide for Aliens, for a detailed explanation of this issue.

In general, U.S. social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer. In certain limited situations, the exemption from these taxes applies to compensation paid to a primary academic visa holder (e.g. F-1, J-1) for services performed within the U.S. This exception does not apply to a derivative visa holder.

References:

• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
• Publication 519, U.S. Tax Guide for Aliens

If social security tax and Medicare were withheld in error from pay received which was not subject to the taxes, you must first contact the employer who withheld the taxes for reimbursement. If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement.

You must attach the following to your claim:

• a copy of your Form W-2, Wage and Tax Statement, to prove the amount of tax withheld;
• Form I-797, INS Approval Notice, is needed if you have changed your status from F-1 or J-1 to another status prior to filing the claim;
• if your visa status changed during the tax year you should attach copies of the pay stubs that cover the period of exemption from social security taxes;
• a copy of INS Form I-94, Arrival/Departure Record, if you are still in the United States;
• a copy of your valid entry visa;
• Form 8316, Information Regarding Request for Refund of Social Security Tax, or a signed statement stating that you have requested a refund from the employer and have not been able to obtain one; and
• a copy of Form 1040NR, US Nonresident Alien Income Tax Return (or Form 1040NR-EZ), for tax the year in question. Processing of your claim may be delayed if you submit it less than six weeks after you filed Form 1040NR or 1040NR-EZ.

In addition to the documentation listed above foreign student visa holders should also attach the following:

• a copy of Form I-20, Certificate of Eligibility, endorsed by your student advisor and stamped by the Bureau of Citizenship and Immigration Services; and
• a copy of the Employment Authorization Document of your Optional Practical Training (e.g., Form I-766, I-538 or 688B).
• if you are an exchange visitor, attach a copy of Form IAP-66 or DS-2019 to your claim.

File the claim, with attachments, with the IRS where the employer's returns were filed. If you do not know where the employer's returns were filed, send your claim to the Internal Revenue Service Center, Philadelphia, PA 19255.

For more information, refer to Chapter 8 of Publication 519, U.S. Tax Guide for Aliens .

References:

• Form 843,Claim for Refund and Request for Abatement
• Publication 519, U.S. Tax Guide for Aliens

To claim a refund of U.S. tax withheld you need to file Form 1040NR, U.S. Nonresident Alien Income Tax Return. Therefore, you need to secure an Individual Taxpayer Identification Number, or ITIN. To secure an ITIN, you must file Form W-7, Application for IRS Individual Taxpayer Identification Number. For detailed information on applying for an ITIN, go to Tax Topic 857, Individual Taxpayer Identification Number - W-7

References:

• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations
• Publication 519, U.S. Tax Guide for Aliens
• Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
• Form W-7, Application for IRS Individual Taxpayer Identification Number
• Form 1040NR, U.S, Nonresident Alien Income Tax Return

Generally, services performed by you as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security and medicare programs if the services are performed to carry out the purpose for which you were admitted to the United States. This means that there should be no withholding of social security or Medicare taxes from the pay you receive for these services. These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment. However, you are covered under the social security and medicare programs for these services if you are considered a resident alien, even though your nonimmigrant classification ("F," "J," "M," or "Q") remains the same. Social security and Medicare taxes will be withheld from your pay.

Additionally, any student who is enrolled and regularly attending classes at a school, college, or university may be exempt from social security and Medicare taxes on pay for services performed for such school, college, or university.

References:

• Publication 519, U.S. Tax Guide for Aliens
• Publication 597, Information on the United States-Canada Income Tax Treaty
• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities