정보...

귀하 및 귀하의 가족
해외 거주 개인 및 추가 정보
고용주 식별 번호 (EIN) 및 기타 정보

개인을 위한 서류 제출

정보...

귀하 및 귀하의 가족
표준 마일리지 및 기타 정보

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

종업원의 원천 징수 허용액 증명
고용주의 분기별 연방세 보고서
보수를 지급하는 무역 또는 사업에 종사하는 고용주
분할 납부 합의 신청

인기 검색 세무 전문가

보고서 수정/정정
위임장 신청
개인 납세자 식별 번호(ITIN) 신청
IRS 관련 업무 종사자에 대한 규정

United States Income Tax Treaties - A to Z

The United States has tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income. Under these same treaties, residents or citizens of the United States are taxed at a reduced rate, or are exempt from foreign taxes, on certain items of income they receive from sources within foreign countries. Most income tax treaties contain what is known as a "saving clause" which prevents a citizen or resident of the United States from using the provisions of a tax treaty in order to avoid taxation of U.S. source income.

If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for the applicable U.S. tax return.

Many of the individual states of the United States tax income which is sourced in their states. Therefore, you should consult the tax authorities of the state from which you derive income to find out whether any state tax applies to any of your income. Some states of the United States do not honor the provisions of tax treaties.

This page provides links to tax treaties between the United States and particular countries. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page.

 


A

Armenia
Australia
Austria
Azerbaijan

 


B

Bangladesh
Barbados
Belarus
Belgium
Bulgaria

 


C

Canada
China
Cyprus
Czech Republic

 


D

Denmark

 


E

Egypt
Estonia

 


F

Finland
France

 


G

Georgia
Germany
Greece

 


H

Hungary

 


I

Iceland
India
Indonesia
Ireland
Israel
Italy

 


J

Jamaica
Japan

 


K

Kazakhstan
Korea
Kyrgyzstan

 


L

Latvia
Lithuania
Luxembourg

 


M

Malta
Mexico
Moldova
Morocco


N

Netherlands
New Zealand
Norway


O

 

 


P

Pakistan
Philippines
Poland
Portugal

 


Q

 


R

Romania
Russia


S

Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland

T

Tajikistan
Thailand
Trinidad
Tunisia
Turkey
Turkmenistan


U

Ukraine
Union of Soviet Socialist Republics (USSR)
United Kingdom
United States Model
Uzbekistan

 


V

Venezuela


W

 


X

 


Y

 


Z

 


Additional Resources