Tax treaties
What your country’s tax treaty does for you
Look up your country and see exactly what we can put on your return, which treaty article it comes from, and what a treaty cannot do for you. Every country on the IRS list is here, including the ones where the honest answer is that there is nothing to claim.
How to read any of this
Four things worth knowing before you look up your own country.
What a tax treaty is
A tax treaty is an agreement between the United States and one other country about which of the two may tax a particular kind of income, and at what rate. It sits on top of ordinary US tax law: where an article covers your situation, its rule takes the place of the ordinary one. A treaty cannot invent a refund — it can only lower or remove tax that US law would otherwise charge you.
The claim is yours to make
Under section 6114 of the tax code, a treaty position on a return is the taxpayer’s own assertion — you are the one telling the IRS that an article covers you. So we do the part that is work and not judgement: read your country’s treaty, work out which article fits your visa and your dates, and fill it in. Then we show it to you and you confirm it, in one tap, before it goes on the return. That last step is not a formality; it is what section 6114 asks for.
A treaty has two halves
They are different rules, they live on different parts of your return, and a country can have one without the other. That is the distinction the four groups in the country list are built on: which half of your treaty reaches your Form 1040-NR.
Exemptions for people — Schedule OI, item L
Articles for students, trainees, teachers and researchers. These take pay, a scholarship or a grant out of your taxable income altogether — usually with a dollar cap, a time limit, or both, and usually only while you hold a particular status. On a Form 1040-NR the claim is made on Schedule OI, item L, where you name the article and the amount.
Lower rates on investment income — Schedule NEC
Articles for interest, dividends, royalties, pensions and social security. These do not take the income off your return; they replace the flat rate US law charges on the gross amount with a lower one. On a Form 1040-NR they land on Schedule NEC, one line per rate.
Finding your country
The country list takes a name in English or Spanish, or the two-letter code the IRS uses. Two things to watch. The IRS’s country codes are not the ISO codes you may know — on the IRS table CN is Comoros, not China — so type the name if you are unsure. And if you hold more than one nationality, or you lived somewhere else before coming to the United States, ask us: which country’s treaty covers you is not always the country on your passport.
Every country on the IRS list
Grouped by what a treaty can actually do for you. Open any country for its articles, its limits and its rates.
Treaty we can claim
19 countriesYour treaty exempts US income that we can put on your return. We show you the article it comes from and you confirm it — a treaty claim is your own statement to the IRS, so it is never made for you.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for work you do while you study or train here (up to $5,000 a year), scholarship or grant money and pay for teaching or research for up to 3 years. The treaty articles behind this: 20(c), 20(b) and 19 of the U.S.-China treaty.
The treaty articles behind this
- Article 20(c)pay for work you do while you study or train here (up to $5,000 a year)Yearly limit: $5,000 a year
- Article 20(b)scholarship or grant money
- Article 19pay for teaching or research for up to 3 yearsTime limit: 3 years, counted as years actually claimed
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 20(b) | Taxable scholarship or grant | Varies | 0% |
| 10(2) | Interest | 30% | 10% |
| 9(2) | Dividends | 30% | 10% |
| 9(2) | Dividends (direct ownership) | 30% | 10% |
| 17(1) | Pensions and annuitiesConditions apply | 30% | 0% |
| II(2) | Royalties (patents) | 30% | 10% |
| II(2) | Royalties (film and TV) | 30% | 10% |
| II(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
A taxable scholarship or grant is not charged one flat rate — what applies depends on your visa and on how the payment is treated, so there is no single figure to compare against.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. The treaty article behind this: 20(1) of the U.S.-Estonia treaty.
The treaty articles behind this
- Article 20(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $9,000 a year) for up to 4 years. The treaty articles behind this: 20(3), 20(1) and 20(4) of the U.S.-Germany treaty. One thing to watch: if your stay runs longer than 4 years, you lose this exemption for your whole stay — including years you already filed — so tell us before you extend.
The treaty articles behind this
- Article 20(3)scholarship or grant money
- Article 20(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
- Article 20(4)pay for work you do while you study or train here (up to $9,000 a year) for up to 4 yearsYearly limit: $9,000 a yearTime limit: 4 years, counted from the date you arrived
Go past this limit and the exemption is lost for your whole stay, including years you already filed — unless the two governments agree otherwise in your particular case, which is not something to count on. Tell us before you extend.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) / PIV | DividendsConditions apply | 30% | 15% |
| 10(2) / PIV | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for teaching or research for up to 3 years. The treaty article behind this: XII of the U.S.-Greece treaty.
The treaty articles behind this
- Article XIIpay for teaching or research for up to 3 yearsTime limit: 3 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| VI | InterestConditions apply | 30% | 0% |
| XI(2) | Pensions and annuities | 30% | 0% |
| VII | Royalties (patents) | 30% | 0% |
| VII | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: a standard deduction most people filing your kind of return cannot take and pay for teaching or research for up to 2 years. The treaty articles behind this: 21(2) and 22 of the U.S.-India treaty. One thing to watch: if your stay runs longer than 2 years, you lose this exemption for your whole stay — including years you already filed — so tell us before you extend.
The treaty articles behind this
- Article 21(2)a standard deduction most people filing your kind of return cannot take
- Article 22pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Go past this limit and the exemption is lost for your whole stay, including years you already filed. Tell us before you extend.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | Interest | 30% | 15% |
| 10(2) | DividendsConditions apply | 30% | 25% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 15% |
| 20(1) - (4) | Pensions and annuitiesConditions apply | 30% | 0% |
| 12(2)-(4) | Royalties (patents) | 30% | 15% |
| 12(2)-(4) | Royalties (film and TV) | 30% | 15% |
| 12(2)-(4) | Royalties (copyright) | 30% | 15% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money. The treaty article behind this: 19 of the U.S.-Kazakhstan treaty.
The treaty articles behind this
- Article 19scholarship or grant money
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 18(1)(a) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for teaching or research for up to 2 years. The treaty article behind this: 21(2) of the U.S.-Luxembourg treaty. One thing to watch: if your stay runs longer than 2 years, you lose this exemption for your whole stay — including years you already filed — so tell us before you extend.
The treaty articles behind this
- Article 21(2)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Go past this limit and the exemption is lost for your whole stay, including years you already filed — unless the two governments agree otherwise in your particular case, which is not something to count on. Tell us before you extend.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1)(a) | Pensions and annuities | 30% | 0% |
| 13(1) | Royalties (patents)Conditions apply | 30% | 0% |
| 13(1) | Royalties (film and TV)Conditions apply | 30% | 0% |
| 13(1) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for work you do while you study or train here (up to $9,000 a year). The treaty article behind this: 20(2) of the U.S.-Malta treaty.
The treaty articles behind this
- Article 20(2)pay for work you do while you study or train here (up to $9,000 a year)Yearly limit: $9,000 a year
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 17(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents)Conditions apply | 30% | 10% |
| 12(2) | Royalties (film and TV)Conditions apply | 30% | 10% |
| 12(2) | Royalties (copyright)Conditions apply | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. The treaty article behind this: 18 of the U.S.-Morocco treaty.
The treaty articles behind this
- Article 18scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | Interest | 30% | 15% |
| 10(2) | Dividends | 30% | 15% |
| 10(2) | Dividends (direct ownership) | 30% | 10% |
| 19(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 3 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $2,000 a year). The treaty articles behind this: 22(2), 21(1) and 22(1) of the U.S.-Netherlands treaty. One thing to watch: if your stay runs longer than 2 years, you lose this exemption for your whole stay — including years you already filed — so tell us before you extend.
The treaty articles behind this
- Article 22(2)scholarship or grant money for up to 3 yearsTime limit: 3 years, counted from the date you arrived
- Article 21(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Go past this limit and the exemption is lost for your whole stay, including years you already filed — unless the two governments agree otherwise in your particular case, which is not something to count on. Tell us before you extend.
- Article 22(1)pay for work you do while you study or train here (up to $2,000 a year)Yearly limit: $2,000 a year
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(1) | InterestConditions apply | 30% | 0% |
| 10(2) / P3(a) | DividendsConditions apply | 30% | 15% |
| 10(2) / P3(a) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1) - (3) | Pensions and annuitiesConditions apply | 30% | 0% |
| 13(1) | Royalties (patents)Conditions apply | 30% | 0% |
| 13(1) | Royalties (film and TV)Conditions apply | 30% | 0% |
| 13(1) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. The treaty articles behind this: 16(1) and 15 of the U.S.-Norway treaty.
The treaty articles behind this
- Article 16(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
- Article 15pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 9 / PV | InterestConditions apply | 30% | 0% |
| 8(2) / PIV(1) | Dividends | 30% | 15% |
| 8(2) / PIV(1) | Dividends (direct ownership) | 30% | 15% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 10(1) | Royalties (patents) | 30% | 0% |
| 10(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year). The treaty articles behind this: XII and XIII(1) of the U.S.-Pakistan treaty.
The treaty articles behind this
- Article XIIpay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
- Article XIII(1)pay for work you do while you study or train here (up to $5,000 a year)Yearly limit: $5,000 a year
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| VII(2) / VI(1) | Dividends (direct ownership) | 30% | 15% |
| X(1)-(3) | Pensions and annuitiesConditions apply | 30% | 0% |
| VIII(1) | Royalties (patents) | 30% | 0% |
| VIII(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. The treaty articles behind this: 18(1) and 17 of the U.S.-Poland treaty.
The treaty articles behind this
- Article 18(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
- Article 17pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(1) | Interest | 30% | 0% |
| 11(2) | Dividends | 30% | 15% |
| 11(2) | Dividends (direct ownership) | 30% | 5% |
| 13(2) | Royalties (patents) | 30% | 10% |
| 13(2) | Royalties (film and TV) | 30% | 10% |
| 13(2) | Royalties (copyright) | 30% | 10% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. The treaty articles behind this: 20(1) and 19 of the U.S.-Romania treaty.
The treaty articles behind this
- Article 20(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
- Article 19pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | Interest | 30% | 10% |
| 10(2) | Dividends | 30% | 10% |
| 10(2) | Dividends (direct ownership) | 30% | 10% |
| 16(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 15% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years, scholarship or grant money for up to 5 years and pay for teaching or research for up to 2 years. The treaty articles behind this: 21(1) and 20 of the U.S.-South Korea treaty.
The treaty articles behind this
- Article 21(1)pay for work you do while you study or train here (up to $2,000 a year) for up to 5 yearsYearly limit: $2,000 a yearTime limit: 5 years, counted from the date you arrived
- Article 20pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 21(1) | Taxable scholarship or grant | Varies | 0% |
| 13(2) | Interest | 30% | 12% |
| 12(2) | Dividends | 30% | 15% |
| 12(2) | Dividends (direct ownership) | 30% | 10% |
| 23(1) | Pensions and annuities | 30% | 0% |
| 14(1) | Royalties (patents) | 30% | 15% |
| 14(1) | Royalties (film and TV) | 30% | 10% |
| 14(1) | Royalties (copyright) | 30% | 10% |
A taxable scholarship or grant is not charged one flat rate — what applies depends on your visa and on how the payment is treated, so there is no single figure to compare against.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $3,000 a year) for up to 5 years. The treaty articles behind this: 22(1) and 23 of the U.S.-Thailand treaty. One thing to watch: if your stay runs longer than 2 years, you lose this exemption for your whole stay — including years you already filed — so tell us before you extend.
The treaty articles behind this
- Article 22(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
- Article 23pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Go past this limit and the exemption is lost for your whole stay, including years you already filed. Tell us before you extend.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 15% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 10% |
| 20(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 15% |
| 12(2) | Royalties (film and TV) | 30% | 5% |
| 12(2) | Royalties (copyright) | 30% | 5% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $4,000 a year) for up to 5 years. The treaty article behind this: 20 of the U.S.-Tunisia treaty.
The treaty articles behind this
- Article 20scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrived
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | Interest | 30% | 15% |
| 10(2) | DividendsConditions apply | 30% | 20% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 14% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2)-(3) | Royalties (patents) | 30% | 15% |
| 12(2)-(3) | Royalties (film and TV) | 30% | 15% |
| 12(2)-(3) | Royalties (copyright) | 30% | 15% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: scholarship or grant money. The treaty article behind this: 20 of the U.S.-Ukraine treaty.
The treaty articles behind this
- Article 20scholarship or grant money
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 19(2) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
You have a tax treaty with the United States, and we can claim it on your return. What it covers for you: pay for teaching or research for up to 2 years. The treaty article behind this: 20A of the U.S.-United Kingdom treaty. One thing to watch: if your stay runs longer than 2 years, you lose this exemption for your whole stay — including years you already filed — so tell us before you extend.
The treaty articles behind this
- Article 20Apay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrived
Go past this limit and the exemption is lost for your whole stay, including years you already filed. Tell us before you extend.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 17(1) | Pensions and annuitiesConditions apply | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Lower tax on investment income
31 countriesWe apply your treaty’s reduced rates to income like interest, dividends, pensions and royalties. Where the same treaty also exempts pay for studying or teaching, we cannot put that on your return yet — we tell you so instead of leaving it out quietly, and a tax preparer can claim it with you.
The U.S.-Armenia treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Armenia.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Azerbaijan treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Azerbaijan.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Bangladesh treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $8,000 a year). A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(2)scholarship or grant moneyWho it is for: Students · Trainees
- Article 21(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 21(2)pay for work you do while you study or train here (up to $8,000 a year)Yearly limit: $8,000 a yearWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 10% |
| 19(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Belarus treaty applies to your return. We already use it to lower the tax on money like royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Belarus.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Belgium treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $9,000 a year). A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 19(2)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 19(1)(b)pay for work you do while you study or train here (up to $9,000 a year)Yearly limit: $9,000 a yearWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 17(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents)Conditions apply | 30% | 0% |
| 12(1) | Royalties (film and TV)Conditions apply | 30% | 0% |
| 12(1) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Bulgaria treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $9,000 a year). A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 19(2)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 19(1)(b)pay for work you do while you study or train here (up to $9,000 a year)Yearly limit: $9,000 a yearWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1)-(3) | InterestConditions apply | 30% | 5% |
| 10(2) | DividendsConditions apply | 30% | 10% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 17(1) | Pensions and annuities | 30% | 0% |
| 12(2) / P5(7) | Royalties (patents) | 30% | 5% |
| 12(2) / P5(7) | Royalties (film and TV) | 30% | 5% |
| 12(2) / P5(7) | Royalties (copyright) | 30% | 5% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Cyprus treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 21(1)pay for work you do while you study or train here (up to $2,000 a year) for up to 5 yearsYearly limit: $2,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 13(2) | Interest | 30% | 10% |
| 12(2) | Dividends | 30% | 15% |
| 12(2) | Dividends (direct ownership) | 30% | 5% |
| 23(1) | Pensions and annuities | 30% | 0% |
| 14(1) | Royalties (patents) | 30% | 0% |
| 14(1) | Royalties (film and TV) | 30% | 0% |
| 14(1) | Royalties (copyright) | 30% | 0% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Czech Republic treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 21(5)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 21(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1)(a) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 0% |
| 12(2) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Egypt treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $3,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 23(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 22pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 23(1)pay for work you do while you study or train here (up to $3,000 a year) for up to 5 yearsYearly limit: $3,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(2) | Interest | 30% | 15% |
| 11(2) | Dividends | 30% | 15% |
| 11(2) | Dividends (direct ownership) | 30% | 5% |
| 19(1) | Pensions and annuities | 30% | 0% |
| 13(1) | Royalties (patents) | 30% | 15% |
| 13(1) | Royalties (copyright) | 30% | 15% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-France treaty applies to your return. We already use it to lower the tax on money like interest, dividends and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 20pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 21(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 0% |
| 10(2) / 2P2 | DividendsConditions apply | 30% | 15% |
| 10(2) / 2P2 | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 12(1) / 2PIII | Royalties (patents)Conditions apply | 30% | 0% |
| 12(1) / 2PIII | Royalties (film and TV)Conditions apply | 30% | 0% |
| 12(1) / 2PIII | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Georgia treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Georgia.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Iceland treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $9,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 19(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 19(1)pay for work you do while you study or train here (up to $9,000 a year) for up to 5 yearsYearly limit: $9,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 17(1),(4) | Pensions and annuities | 30% | 0% |
| 12(1), (2) | Royalties (know-how)Conditions apply | 30% | 5% |
| 12(1), (2) | Royalties (film and TV)Conditions apply | 30% | 5% |
| 12(1), (2) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Indonesia treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 19(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 20pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 19(1)pay for work you do while you study or train here (up to $2,000 a year) for up to 5 yearsYearly limit: $2,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(2) / P2 | Interest | 30% | 10% |
| 11(2) / P1 | Dividends | 30% | 15% |
| 11(2) / P1 | Dividends (direct ownership) | 30% | 10% |
| 21(1) | Pensions and annuities | 30% | 15% |
| 13(2) / P34 | Royalties (patents) | 30% | 10% |
| 13(2) / P34 | Royalties (film and TV) | 30% | 10% |
| 13(2) / P34 | Royalties (copyright) | 30% | 10% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Israel treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $3,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 24(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 23pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 24(1)pay for work you do while you study or train here (up to $3,000 a year) for up to 5 yearsYearly limit: $3,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 13(2) | Interest | 30% | 17.5% |
| 12(2) | DividendsConditions apply | 30% | 25% |
| 12(2) | Dividends (direct ownership)Conditions apply | 30% | 12.5% |
| 20(1) | Pensions and annuities | 30% | 0% |
| 14(1) | Royalties (patents) | 30% | 15% |
| 14(1) | Royalties (film and TV) | 30% | 10% |
| 14(1) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Italy treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 20pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuitiesConditions apply | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 8% |
| 12(2) | Royalties (film and TV) | 30% | 8% |
| 12(2) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Jamaica treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $7,500 a year) for up to 1 year. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 22pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 21(2)pay for work you do while you study or train here (up to $7,500 a year) for up to 1 yearYearly limit: $7,500 a yearTime limit: 1 year, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | Interest | 30% | 12.5% |
| 10(2) / P2 | Dividends | 30% | 15% |
| 10(2) / P2 | Dividends (direct ownership) | 30% | 10% |
| 19(1)(a) | Pensions and annuitiesConditions apply | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Kyrgyzstan treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Kyrgyzstan.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Latvia treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 20(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 20(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Lithuania treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 20(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 20(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Moldova treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Moldova.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Philippines treaty applies to your return. We already use it to lower the tax on money like interest, dividends and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $3,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 22(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 21pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 22(1)pay for work you do while you study or train here (up to $3,000 a year) for up to 5 yearsYearly limit: $3,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 12(2) | Interest | 30% | 15% |
| 11(2) | Dividends | 30% | 25% |
| 11(2) | Dividends (direct ownership) | 30% | 20% |
| 13(2) | Royalties (patents) | 30% | 15% |
| 13(2) | Royalties (film and TV) | 30% | 15% |
| 13(2) | Royalties (copyright) | 30% | 15% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Portugal treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 23(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 22pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 23(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2),(3) | DividendsConditions apply | 30% | 15% |
| 10(2),(3) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 20(1)(a) | Pensions and annuities | 30% | 0% |
| 13(2) | Royalties (patents) | 30% | 10% |
| 13(2) | Royalties (film and TV) | 30% | 10% |
| 13(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Slovak Republic treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 21(5)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 21(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 0% |
| 12(2) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Slovenia treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 20(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 20(3)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 20(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 5% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 5% |
| 12(1) | Royalties (film and TV) | 30% | 5% |
| 12(1) | Royalties (copyright) | 30% | 5% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Spain treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 22(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 22(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) / PV | InterestConditions apply | 30% | 0% |
| 10(2) / PIV | DividendsConditions apply | 30% | 15% |
| 10(2) / PIV | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 20(1)-(2) | Pensions and annuities | 30% | 0% |
| 12(1)/PVI | Royalties (patents)Conditions apply | 30% | 0% |
| 12(1)/PVI | Royalties (film and TV)Conditions apply | 30% | 0% |
| 12(1)/PVI | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Sri Lanka treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: pay for work you do while you study or train here (up to $6,000 a year) for up to 1 year — but only if you are in the United States as an employee of, or under contract with, a resident of Sri Lanka, and the training you receive is from someone other than that employer — an ordinary campus job does not qualify. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(2)pay for work you do while you study or train here (up to $6,000 a year) for up to 1 yearYearly limit: $6,000 a yearTime limit: 1 year, counted from the date you arrivedWho it is for: Students · Trainees
Conditions in the treaty
but only if you are in the United States as an employee of, or under contract with, a resident of Sri Lanka, and the training you receive is from someone other than that employer — an ordinary campus job does not qualify
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) / PVIII | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 15% |
| 19(1) | Pensions and annuitiesConditions apply | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Tajikistan treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Tajikistan.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Trinidad & Tobago treaty applies to your return. We already use it to lower the tax on money like pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $2,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 19(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted as years actually claimedWho it is for: Students · Trainees
- Article 18pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 19(1)pay for work you do while you study or train here (up to $2,000 a year) for up to 5 yearsYearly limit: $2,000 a yearTime limit: 5 years, counted as years actually claimedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 22(1) | Pensions and annuities | 30% | 0% |
| 14(1) | Royalties (patents) | 30% | 15% |
| 14(1) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Turkmenistan treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Turkmenistan.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Uzbekistan treaty applies to your return. We already use it to lower the tax on money like interest and royalties. It also covers something we cannot put on your return yet: scholarship or grant money (up to $10,000 a year) for up to 5 years and pay for teaching or research for up to 2 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article VI(1)scholarship or grant money (up to $10,000 a year) for up to 5 yearsYearly limit: $10,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article VI(1)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| III(1)(g) | InterestConditions apply | 30% | 0% |
| III(1)(a) | Royalties (patents) | 30% | 0% |
| III(1)(a) | Royalties (film and TV) | 30% | 0% |
| III(1)(a) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
- The treaty itself (PDF)www.irs.gov
This treaty is published as the SOVIET SOCIALIST REPUBLIC convention. It is the one that covers Uzbekistan.
- IRS Publication 901, “U.S. Tax Treaties” (PDF)
Links open a US government site in a new tab.
The U.S.-Venezuela treaty applies to your return. We already use it to lower the tax on money like interest, dividends, pensions and royalties. It also covers something we cannot put on your return yet: scholarship or grant money for up to 5 years, pay for teaching or research for up to 2 years and pay for work you do while you study or train here (up to $5,000 a year) for up to 5 years. A tax professional can claim that for you — ask us to connect you with one so you do not pay more than you owe.
What your treaty also covers, that we cannot file yet
- Article 21(1)scholarship or grant money for up to 5 yearsTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
- Article 21(3)pay for teaching or research for up to 2 yearsTime limit: 2 years, counted from the date you arrivedWho it is for: Teachers and researchers
- Article 21(1)pay for work you do while you study or train here (up to $5,000 a year) for up to 5 yearsYearly limit: $5,000 a yearTime limit: 5 years, counted from the date you arrivedWho it is for: Students · Trainees
Where an article above shows no conditions, that means we have not published them yet — not that there are none. Ask a tax professional before you rely on it.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1) | Pensions and annuitiesConditions apply | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Treaty, but nothing to claim here
15 countriesThese treaties do have student and teacher rules, and every one of them covers only money sent from outside the United States — which a nonresident return does not tax in the first place. Nothing is missing from your return: there is genuinely nothing to claim.
The U.S.-Australia treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) / P7 | InterestConditions apply | 30% | 10% |
| 10(2) / P6 | DividendsConditions apply | 30% | 15% |
| 10(2) / P6 | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2) / P8 | Royalties (patents) | 30% | 5% |
| 12(2) / P8 | Royalties (film and TV) | 30% | 5% |
| 12(2) / P8 | Royalties (copyright) | 30% | 5% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Austria treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1)(a) | Pensions and annuities | 30% | 0% |
| 12(1), (2) | Royalties (patents)Conditions apply | 30% | 0% |
| 12(1), (2) | Royalties (film and TV)Conditions apply | 30% | 10% |
| 12(1), (2) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Barbados treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) /1PIV; 2PII(6) | InterestConditions apply | 30% | 5% |
| 10(2) / 1PIII(1); 2PII(6) | DividendsConditions apply | 30% | 15% |
| 10(2) / 1PIII(1); 2PII(6) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1)(a) | Pensions and annuities | 30% | 0% |
| 12(2) / 1PV; 2PII(6) | Royalties (patents)Conditions apply | 30% | 5% |
| 12(2) / 1PV; 2PII(6) | Royalties (film and TV)Conditions apply | 30% | 5% |
| 12(2) / 1PV; 2PII(6) | Royalties (copyright)Conditions apply | 30% | 5% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Canada treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| XI(1) \ 5P6(1) | InterestConditions apply | 30% | 0% |
| X(2) / 5P5(1) | DividendsConditions apply | 30% | 15% |
| X(2) / 5P5(1) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| XVIII(1) / 3P9; 5P13 | Pensions and annuitiesConditions apply | 30% | 15% |
| 12(2), (3) / 5P7(1) | Royalties (patents) | 30% | 0% |
| 12(2), (3) / 5P7(1) | Royalties (film and TV) | 30% | 10% |
| 12(2), (3) / 5P7(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Chile treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11 (1)-(10) | Interest | 30% | 10% |
| 10 (2) | Dividends | 30% | 15% |
| 10 (2) | Dividends (direct ownership) | 30% | 15% |
| 15(1)-(3) | Pensions and annuities | 30% | 0% |
| 12(1)-(6) | Royalties (patents) | 30% | 10% |
| 12(1)-(6) | Royalties (film and TV) | 30% | 10% |
| 12(1)-(6) | Royalties (copyright) | 30% | 10% |
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Denmark treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) / PII | DividendsConditions apply | 30% | 15% |
| 10(2) / PII | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Finland treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) / PIV | InterestConditions apply | 30% | 0% |
| 10(2) / PIII | DividendsConditions apply | 30% | 15% |
| 10(2) / PIII | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Ireland treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1)(a) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents)Conditions apply | 30% | 0% |
| 12(1) | Royalties (film and TV)Conditions apply | 30% | 0% |
| 12(1) | Royalties (copyright)Conditions apply | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Japan treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 10% |
| 10(2) | DividendsConditions apply | 30% | 10% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 17(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Mexico treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 15% |
| 10(2) / 2PII | DividendsConditions apply | 30% | 10% |
| 10(2) / 2PII | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1)(a) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-New Zealand treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) / PVII | InterestConditions apply | 30% | 10% |
| 10(2) / PVI | DividendsConditions apply | 30% | 15% |
| 10(2) / PVI | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2) / PVIII | Royalties (patents) | 30% | 5% |
| 12(2) / PVIII | Royalties (film and TV) | 30% | 5% |
| 12(2) / PVIII | Royalties (copyright) | 30% | 5% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-South Africa treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuitiesConditions apply | 30% | 15% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Sweden treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) / PIV | DividendsConditions apply | 30% | 15% |
| 10(2) / PIV | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 19(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (film and TV) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Switzerland treaty does have rules for students and trainees, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(1) | InterestConditions apply | 30% | 0% |
| 10(2) | DividendsConditions apply | 30% | 15% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 5% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(1) | Royalties (patents) | 30% | 0% |
| 12(1) | Royalties (copyright) | 30% | 0% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
The U.S.-Turkey treaty does have rules for students and teachers, but they only cover money sent to you from outside the United States — and the United States does not tax that money on your return anyway. So there is nothing here to claim. That is the correct answer for your country, not something we are missing.
Tax on investment income
These rates come from your treaty’s investment-income articles, which are separate from its student and teacher rules. Without a treaty, this income is taxed at a flat rate on the gross amount; your treaty replaces that rate with a lower one, and these are the rates we use on your Schedule NEC. Without a treaty the rate is 30%.
| Article | Income | Without a treaty | With your treaty |
|---|---|---|---|
| 11(2) | InterestConditions apply | 30% | 15% |
| 10(2) | DividendsConditions apply | 30% | 20% |
| 10(2) | Dividends (direct ownership)Conditions apply | 30% | 15% |
| 18(1) | Pensions and annuities | 30% | 0% |
| 12(2) | Royalties (patents) | 30% | 10% |
| 12(2) | Royalties (film and TV) | 30% | 10% |
| 12(2) | Royalties (copyright) | 30% | 10% |
A rate marked this way depends on conditions in the treaty — who pays the income, how much of a company you own, or how long you have held it. Where a condition is not met, the rate can be higher. We check this with you before anything goes on your return.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
No US tax treaty
193 countriesThere is no income tax treaty between this country and the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Open the full page for KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF (NORTH)
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Open the full page for SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Your country does not have a tax treaty with the United States, so no treaty can lower your tax. Nothing is missing from your return — there is simply nothing to claim.
Check it yourself
Everything on this page comes from the treaty texts and the IRS tables. Publication 901 lists every country the United States has an income tax treaty with, along with the time limits and yearly caps — so you can check what we say here, including that your country is or is not on it.
Links open a US government site in a new tab.
Start your 1040-NR
We ask where you are from, work out which treaty article fits, and show it to you to confirm before it goes anywhere near your return.