Tax Treaty

Topic Index

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International
Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

Web Links

IRS.gov Web Site

Certification of U.S. Residency for Tax Treaty Purposes

Claiming Tax Treaty Benefits

Competent Authority Agreements

Competent Authority Assistance

Estate & Gift Tax Treaties (International)

Joint International Tax Shelter Information Centre Expands and Opens a Second Office in the United Kingdom

Miscellaneous International Tax Issues

Researching Tax Treaties

Resident Alien Claiming a Treaty Exemption for a Scholarship or Fellowship

Tax Treaties

Tax Treaties - Items of Interest

Tax Treaties Can Affect Your Income Tax

Tax Treaty Overview

The Effect of Tax Treaties

The U.S. Model Income Tax Convention and Model Technical Explanation

U.S. Citizens Performing Services in Foreign and International Airspace

United States Income Tax Treaties - a to Z

United States Model - Tax Treaty Documents

Withholding Certificates and Exemptions for Personal Services and Students

Treasury Web Site

Treaties and TIEAs


Publications

Related Publications

Publication 597 Information on the United States-Canada Income Tax Treaty

Publication 901 U.S. Tax Treaties

Links Inside Publications

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Tax Treaty Benefits

Tax Treaty Benefits. Publication. 597Information on the United States—Canada Income Tax Treaty 901U.S. Tax...

Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Tax Treaty Benefits

Purpose of Tax Treaties. The United States has tax treaties or conventions with many countries. See Table...

Publication 514 - Foreign Tax Credit for Individuals - How To Figure the Credit

Tax Treaties. The United States is a party to tax treaties that are designed, in part, to prevent double taxation...

Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Tax Treaty Tables

Tax Treaty Tables. The United States has income tax treaties (or conventions) with a number of foreign countries...

Publication 516 - U.S. Government Civilian Employees Stationed Abroad - U.S. Government Civilian Employees Stationed Abroad

Tax Treaty Benefits. Most income tax treaties contain an article relating to remuneration from government...

Publication 516 - U.S. Government Civilian Employees Stationed Abroad - Local (Foreign) Tax Return

Tax Treaty Benefits. As discussed earlier, most income tax treaties contain an article relating to remuneration...

Publication 519 - U.S. Tax Guide for Aliens - Resident Aliens

Effect of Tax Treaties. The rules given here to determine if you are a U.S. resident do not override tax treaty...

Publication 519 - U.S. Tax Guide for Aliens - Tax Treaty Benefits

Tax Treaty Benefits. A nonresident alien (and certain resident aliens) from a country with which the United...

Publication 519 - U.S. Tax Guide for Aliens - Tax Treaty Benefits

Treaty Income. A nonresident alien's treaty income is the gross income on which the tax is limited by a tax...

Publication 519 - U.S. Tax Guide for Aliens - Reporting Treaty Benefits Claimed

Reporting Treaty Benefits Claimed. If you claim treaty benefits that override or modify any provision of the...


Forms and Instructions

Relevant Forms

Form W-8CE Notice of Expatriation and Waiver of Treaty Benefits

Form 8802 Application for U.S. Residency Certification
Instructions for Form 8802, Application for U.S. Residency Certification

Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Frequently Asked Questions

FAQ - U.S. Aliens and Citizens Living Abroad

As a nonresident alien, I'm not subject to social security and Medicare withholding. My employer erroneously...

FAQ - U.S. Aliens and Citizens Living Abroad

Are nonresident alien students with F-1 or J-1 visas and employed by a U.S. company required to have federal...

FAQ - U.S. Aliens and Citizens Living Abroad

How do I know if the U.S. has an income tax treaty in force with another country? The IRS makes available the...

Related Topic Links

Advance Pricing and Mutual Agreement Program (APMA)

Alien, Resident

Application of Treaty

Bilateral Social Security (Totalization) Agreements

Bulgaria

Canada

Certain Income Re-sourced by Treaty

Charitable Sports Event

Commonwealth of Independent States (CIS)

Competent Authority Assistance

Cyprus

Czech Republic

Czech Republic and Slovak Republic

Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic

Egypt, Hungary, Korea, Philippines, Poland, and Romania

Estonia

Exemption under Tax Treaty

Finland

Foreign Country

Foreign Source Income

Foreign Teachers, Foreign Researchers, and Other Foreign Professionals

Income Entitled to Tax Treaty Benefits

India

Indonesia

International Tax Gap

Ireland

Israel

Israel, Philippines and Thailand

Italy

Jamaica

Japan

Joint International Tax Shelter Information Centre (JITSIC)

Kazakhstan

Korea, Norway, Poland, and Romania

Nonresident Aliens (NRA)

Norway

Obtaining Copies of Tax Treaties

Pakistan

People's Republic of China (PRC)

Some Typical Tax Treaty Benefits

South Africa

Spain

Sri Lanka

Students and Government Officials

Sweden

Switzerland

Tax Treaty Exemption Procedure for Students

U.S. Residency under Tax Treaty Tie-breaker Rule

Ukraine

United Kingdom (UK)

United States Virgin Islands (USVI)

Venezuela