Introduction This publication is for withholding agents who pay income tononresident aliens and foreign corporations. It primarily discusses what income is subject to income taxwithholding and provides the general withholding rates, or lowertreaty rates (see Treaty Benefits under WithholdingExemptions and Reductions). The publication also covers specialwithholding rules that apply to the income of a foreign partner and tothe disposition of a U.S. real property interest by a foreign person.