Publication 901, U.S. Tax Treaties
This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.
Other Items You May Find Useful
Form 1040-C, U.S. Departing Alien Income Tax Return
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Form W-7, Application for IRS Individual Taxpayer Identification Number
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Comment on Publication 901
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