Introduction and the 14581 series
Page 1 explains the seven-form series, which forms are for federal, state and local entities, and which are for state and local entities only.
14581-A
International Issues Compliance Self-Assessment For Public Employers
- Agency
- IRS
- Revision
- June 2017
- Fillable fields
- 49
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 14581-B: International Issues Compliance Self-Assessment For Public Employers
Form 14581-B is the International Issues Compliance Self-Assessment For Public Employers. It is one of seven topical employment tax Compliance Self-Assessment tools in the Form 14581 series, which the form says are for voluntary use by government entities to conduct self-assessments of their compliance.
Form 14581-B covers payments to foreign persons, resident aliens and nonresident aliens (NRAs), based on Publication 515. Its questions ask about visas and documentation, Social Security and Medicare withholding, federal income tax withholding, treaty exemptions on Form 8233, and reporting on Forms 1042-S and 1042. Each question has Yes, No and Follow Up boxes and a comments area.
The form says the tools are general guides only and do not constitute legal advice or IRS determinations. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 14581-B
Common errors and resources
A list of common errors found during IRS audits of public employers, and IRS publications such as Publication 15, 15-A, 15-B and 515.
Question 1: payments to foreign persons
Payments to a foreign person of income subject to withholding, with a note on Form I-9, Form W-4 and the Form W-8 series.
Question 2: aliens employed
Resident aliens, then items a to e on nonresident aliens: visa documentation, Social Security and Medicare, income tax withholding, Form 8233 treaty claims and presumption rules.
Questions 3 and 4: NRA vendors and reporting
Nonresident alien vendors or outside contractors, NRA withholding, reporting on Form 1042-S and filing Form 1042.
Notes/Follow-up
A closing notes box, followed by the line that the self-assessment is complete.
How to fill out Form 14581-B
- 1
Question 1
Check Yes or No for payments to a foreign person of income subject to withholding. The form says to indicate NO and skip the International Issues section if there were none.
- 2
Question 2
Check whether the entity employed resident aliens and whether their withholding followed the same rules as for U.S. citizens. The form says to skip the rest if no.
- 3
Items a to e
Answer the nonresident alien questions on F-1, J-1, M-1 or Q-1 visa documentation, other visa types, income tax withholding, Form 8233 treaty claims and the presumption rules.
- 4
Questions 3 and 4
Check whether the entity has NRA vendors or contractors, whether their payments were withheld on and reported on Form 1042-S, and whether Form 1042 was filed.
- 5
Follow Up and comments
Check Follow Up where an answer needs more review, and use the comments areas and the Notes/Follow-up box to record details.
Why fill Form 14581-A on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
What the form says about its use
Voluntary self-assessment
The form says the series is for voluntary use by government entities to conduct self-assessments. It prints no mailing address or filing deadline.
Not legal advice
The form says the tools are provided for general information only and don't constitute legal advice or determinations by the IRS regarding particular tax situations.
NRA withholding rate
The form notes that withholding is generally required at 30% (or lower treaty rate) from the gross amount paid to a NRA, reported on Form 1042-S.
Electronic or paper
The form says the series has fillable check box and text fields, so it can be completed electronically or printed and completed manually.
Related forms
8233
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
51 fields, 2 pages
1042-S
Foreign Person's U.S. Source Income Subject to Withholding
300 fields, 7 pages
1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
134 fields, 2 pages
W-8
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
23 fields, 1 page
14581-A
Fringe Benefits Compliance Self-Assessment For Public Employers
45 fields, 4 pages
14581-G
Employee or Independent Contractor Compliance Self-Assessment For Public Employers
31 fields, 3 pages
Who uses Form 14581-B?
A public employer completes it for its own review. The form says the tools are for voluntary use by government entities.
Official sources and the blank
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Questions about Form 14581-A
Is Form 14581-B sent to the IRS?
The form says the Form 14581 series is for voluntary use by government entities to conduct self-assessments. It prints no mailing address or filing instructions.
Who is meant to complete it?
The form says the tools are intended to be completed by those responsible for withholding and paying employment taxes and filing required information returns.
Which entities can use Form 14581-B?
The form lists it among the tools for use by federal, state and local government entities.
What topics does it cover?
Payments to foreign persons, resident and nonresident alien employees, visa documentation, Social Security and Medicare withholding, Form 8233 treaty claims, and reporting on Forms 1042-S and 1042.
What are the other forms in the series?
Forms 14581-A, 14581-D and 14581-G for federal, state and local entities, and Forms 14581-C, 14581-E and 14581-F for state and local entities only.