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

Tax Treaties



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