Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Tax Treaties

Introduction

Welcome!

This lesson is designed to teach tax preparers how to determine if there is a tax treaty affecting the reporting requirements of foreign students and scholars who must file a U.S. tax return. The lesson also covers income codes and uncommon treaty provisions that may affect taxable income.

Forms referenced in this lesson include:

  • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
  • Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

You can also refer to the following:

  • Publication 519, U.S. Tax Guide for Aliens
  • Publication 597, Information on the United States-Canada Income Tax Treaty
  • Publication 901, U.S. Tax Treaties
  • Publication 4011, Foreign Student and Scholar Volunteer Resource Guide for helpful tips on preparing tax returns for nonresident aliens.
  • Link & Learn Taxes, Filing Status and Who Should File, for information on filing status and exemptions