What withholding agents enter on Form SS-4 line 15
· 1 min read
For a withholding agent, the IRS line 15 instructions use the date the agent began or will begin paying income, including annuities, to a nonresident alien. The ordinary employer instruction refers to the first wages or annuities paid. Confirm which instruction applies to the entity before choosing the date.
What to check
Review why you are applying and consult the line 9a instructions if you are a withholding agent required to file Form 1042. Keep the actual or expected payment date with your records. The instructions also specify the U.S. payment context for foreign applicants.
Example
A U.S. withholding agent with no employees expects its first qualifying payment to a nonresident individual on March 15. It uses that date where line 15 applies, even though it has no payroll start date.
Before you proceed
- Confirm the capacity in which the entity applies.
- Locate the first applicable payment date in the records.
- Review the separate instructions for foreign applicants when applicable.
Does entering a date on line 15 determine my withholding obligations?
Line 15 records the applicable date on the EIN application. The payment and recipient facts determine whether the withholding rules apply.
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- How to write apostrophes and slashes in an EIN business name
- How to fit a street address into the IRS 35-character limit