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

Tax Treaties


Foreign Tax Treaties with the U.S.

Many countries have tax treaties with the U.S. that allow their residents to earn money while temporarily living in the U.S. without being subject to income tax on those earnings in both countries. It is important for volunteers working with international students and scholars to be familiar with these treaties.

The full texts of the tax treaties, technical explanations, and protocols are available through the IRS Web site ( Understanding them may be challenging. IRS Publication 901, U.S. Tax Treaties, has additional information.

You can also get copies of the text of most treaties at the following address:

Department of the Treasury
Office of Public Correspondence
1500 Pennsylvania Ave NW - Room 3419
Washington, D.C. 20220