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Question: How do I know if the U.S. has an income tax treaty in force with another country?

Answer:

The IRS makes available the list of countries with which the U.S. currently has income tax treaties in force.  Refer to Publication 901, U.S. Tax Treaties, for more information regarding United States tax treaties.

You can also locate the complete list and texts of the current treaties at United States Income Tax Treaties - A to Z on IRS.gov.


Category: U.S. Aliens and Citizens Living Abroad
Subcategory: Other

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
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