Publication 901 - Introductory Material

Future Developments

For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to


Disclosure of a treaty-based position that reduces your tax. If you take the position that any U.S. tax is overruled or otherwise reduced by a U.S. treaty (a treaty-based position), you generally must disclose that position on your affected return. See Application of Treaties, later.

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. That 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 this publication under Commonwealth of Independent States.

U.S.–China income tax treaty. The U.S.–China income tax treaty does not apply to Hong Kong.


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.

Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax.

You should use this publication only for quick reference. It is not a complete guide to all provisions of every income tax treaty.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:

Internal Revenue Service 
Business Forms and Publications Branch 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at Please put “Publications Comment” on the subject line. You can also send us comments from Select “Comment on Tax Forms and Publications” under “Information About.

  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613

Tax questions.   If you have a tax question, check the information available on or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Obtaining copies of treaties.   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself.

  You can obtain the text of most of the treaties at You can also obtain the text of most of the treaties at the following address:

Department of the Treasury 
Office of Public Correspondence 
1500 Pennsylvania Ave. NW — Rm. 3419 
Washington, D.C. 20220

If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from:

Internal Revenue Service 
International Section 
Philadelphia, PA 19255-0725

Useful Items - You may want to see:


  • 519 U.S. Tax Guide for Aliens

  • 597 Information on the United States–Canada Income Tax Treaty

Form (and Instructions)

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

See How To Get Tax Help near the end of this publication for information about getting these publications and forms.

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