Tax Treaty Benefits

Important Information

You must currently reside in the United States in order to be eligible for tax treaty benefits.

Residents of certain countries may be entitled to reduced tax rates or exemption from income tax withholding under a tax treaty between their country and the U.S. 

Eligibility for an exemption from tax withholding depends on many factors including, but not limited to:

  • Country of tax residence
  • Primary purpose of the individual’s visit
  • Previous visa history
  • Time and dollar limits set forth in the treaty; and
  • Any retroactive or prospective loss provisions in the treaty language.

If the individual is deemed eligible for treaty benefits, an income tax treaty benefit form will be prepared at the individual's request. The appropriate forms for the respective tax year must be completed and signed in advance of payment to prevent income tax from being withheld for that year.

Refer to IRS Publication 901 for the list of United States Income Tax Treaties.