Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
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

Tax Treaties - Items of Interest

U.S.-U.S.S.R. Income Tax Treaty

The U.S.-U.S.S.R. income tax treaty remains in effect for the following members of the Commonwealth of Independent States:

  • Armenia,
  • Azerbaijan,
  • Belarus,
  • Georgia,
  • Kyrgyzstan,
  • Moldova,
  • Tajikistan,
  • Turkmenistan, and
  • Uzbekistan.

The U.S.-U.S.S.R. income tax treaty will remain in effect until new treaties with these individual countries are negotiated and ratified.

Provisions of the U.S.-U.S.S.R. income tax treaty are discussed in Publication 901, U.S. Tax Treaties under Commonwealth of Independent States.

U.S.-China Income Tax Treaty

The U.S.-China income tax treaty does not apply to:

  • Hong Kong
  • Macau
  • Taiwan

References/Related Topics