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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15105: 15105

IRS Form 15105 is the application used by foreign persons to claim exemption from backup withholding on certain U.S. source payments. File it when you need a reduced or zero withholding rate under an applicable tax treaty or other exemption.

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Form Overview

IRS Form 15105 - 15105

IRS Form 15105 is the application used by foreign persons to claim exemption from backup withholding on certain U.S. source payments. File it when you need a reduced or zero withholding rate under an applicable tax treaty or other exemption.

The form collects your foreign identification, treaty claim details, type of income, and the specific exemption code you’re requesting.

Risk Radar

Scan points
  • 1Incorrect treaty article cited
  • 2Missing signature or date
  • 3Using the wrong exemption code
  • 4[object Object]

Plain English

If you’re not a U.S. taxpayer but receive U.S. income, you can ask the IRS to stop the usual 24% withholding. This form tells the payer you qualify for a treaty or other exemption, so they withhold less or nothing.

Submission Date

  • Filing date: 2018-03-01 22:00:12
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationexemptionforeignincome

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Field map

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6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Quick Facts

Foreign individuals, corporations, partnerships, or trusts that receive U.S. source income and qualify for a withholding exemption.
The form collects your foreign identification, treaty claim details, type of income, and the specific exemption code you’re requesting.
Submit before the first payment is made, or as soon as you learn a payment will be subject to withholding. No fixed calendar deadline, but late filing can trigger full withholding.
Mail the completed form to the IRS address listed in the instructions, or provide it directly to the U.S. withholding agent (payer). Some agents accept electronic uploads via their portal.
Errors can cause the payer to withhold the full statutory rate, leading to cash flow loss and a later, more complex refund claim.
Gather your foreign tax ID and treaty article references. Complete the identification and exemption sections, sign and date the form, and attach any required treaty documentation. Send the form to the payer or IRS as instructed. Keep a copy for your records.

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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