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Publication 901

U.S. Tax  


Future Developments(p1)

For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to

What’s New(p1)

Tax treaty tables.(p1)
The treaty tables previously contained in this publication have been updated and moved to You can locate the tables on by entering "Tax Treaty Table" in the search box. Click on "Tax Treaty Tables." You can also access the tables by going to Taxpayers/Tax-Treaty-Tables.


Disclosure of a treaty-based position that reduces your tax.(p1)
If you take the position that any U.S. tax is overruled or otherwise reduced by a U.S. treaty (a treaty-based position), you generally must disclose that position on your affected return. See Application of Treaties, later.
U.S.–U.S.S.R. income tax treaty.(p1)
The U.S.–U.S.S.R. income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Provisions of the U.S.–U.S.S.R. income tax treaty are discussed in this publication under Commonwealth of Independent States.
U.S.–China income tax treaty.(p1)
The U.S.–China income tax treaty does not apply to Hong Kong.


This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.
You should use this publication only for quick reference. It is not a complete guide to all provisions of every income tax treaty.
For more detailed information on treaty benefits, you should consult the text of the applicable treaty. The treaties are available at Taxpayers/Tax-Treaty-Tables.

Comments and suggestions.(p2)

We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from www/ Click on "More information" and then on "Give us feedback".
Or, you can write to:

Internal Revenue Service
Business Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.(p2)
Visit to download forms and publications. Otherwise, you can go to to order current and prior year forms and instructions. Your oder should arrive within 10 business days.

Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

Tax questions.(p2)
If you have a tax question not answered by this publication, check and How To Get Tax Help at the end of this publication.
Obtaining copies of treaties.(p2)
You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself.
You can obtain the text of most of the treaties at You can also obtain the text of most of the treaties at the following address:

Department of the Treasury
Office of Public Correspondence
1500 Pennsylvania Ave. NW — Rm. 3419
Washington, D.C. 20220


Useful items

You may want to see:

 519 U.S. Tax Guide for Aliens
 597 Information on the United States–Canada Income Tax Treaty
Form (and Instructions)
 8833: Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.

Application of Treaties(p2)

The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income.
If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. Also see Publication 519.
Many of the individual states of the United States tax the income of their residents. Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income.
Tax treaties reduce the U.S. taxes of residents of foreign countries. With certain exceptions, they do not reduce the U.S. taxes of U.S. citizens or residents. U.S. citizens and residents are subject to U.S. income tax on their worldwide income.
Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U.S. citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. Foreign taxing authorities sometimes require certification from the U.S. Government that an applicant filed an income tax return as a U.S. citizen or resident, as part of the proof of entitlement to the treaty benefits. See Form 8802, Application for United States Residency Certification, to request a certification.

Disclosure of a treaty-based position that reduces your tax.(p2)

If you take the position that any U.S. tax is overruled or otherwise reduced by a U.S. treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. For more information, see Publication 519 and the Form 8833 instructions.
If you fail to file Form 8833, you may have to pay a $1,000 penalty. Corporations are subject to a $10,000 penalty for each failure.