The United States has income tax treaties with a number of foreign countries.
Tax treaties reduce the taxes of foreign residents working in United States.
Under these treaties, residents (not necessarily citizens) of foreign countries
are taxed at a reduced rate or are exempt from U.S. income taxes on certain
items of income they receive from sources within the United States.
For more information please see Publication
519 and Publication 901.
If you wish to see a complete copy of the U.S. income tax treaty with your
country on the IRS web site, click
here.
For many international students, the most important provisions of the tax
treaties between United States and foreign countries are those referring to the compensation
during training or whilegaining experienceandthe scholarship and fellowship grants.
See special
provisions for
residents of
India and
Canada.
For foreign nationals visiting United States as professors, teachers and
researchers, the tax treaty provisions may exclude the entire income tax for 2
or 3 years. The exemption applies to pay earned by the visiting professor or
teacher during the applicable period.
United States has signed tax treaties with the following countries:
