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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

What’s New

Tax treaty tables. The treaty tables previously contained in this publication have been updated and moved to You can locate the tables on by entering "Tax Treaty Table" in the search box. Click on "Tax Treaty Tables." You can also access the tables by going to Taxpayers/Tax-Treaty-Tables.


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.

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

For more detailed information on treaty benefits, you should consult the text of the applicable treaty. The treaties are available at Taxpayers/Tax-Treaty-Tables.

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

  You can send us comments from www/ Click on “More information” and then on “Give us feedback”.

  Or, you can write to:

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.

  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. Otherwise, you can go to to order current and prior year forms and instructions. Your oder should arrive within 10 business days.

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

Tax questions.   If you have a tax question not answered by this publication, check and How To Get Tax Help at the end of this publication.

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

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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