Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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

This publication provides information on the income tax treaty between the United States and Canada. It discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax.


Current Products


Recent Developments

None at this time.


Other Items You May Find Useful

All Publication 597 Revisions

Form 1116, Foreign Tax Credit

Form 1118, Foreign Tax Credit—Corporations

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

Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.

Other Current Products


Comment on Form 597

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.