The paragraphs below describe the tables that follow and provide
additional information that may make the tables more useful to you.
In the tables, you will see the term New Treaty; the
effective date of a new treaty is shown under Important Changes
at the beginning of this publication.
Table 1
This table lists the income tax rates on such income as interest,
dividends, capital gains, rents, and royalties. The income code
numbers shown in this table are the same as the income codes on Form
1042-S, Foreign Person's U.S. Source Income Subject to
Withholding.
Interest.
If you are a nonresident alien who receives interest that is not
effectively connected with the conduct of a U.S. trade or business,
you do not include the interest in income if it is paid on
deposits with banks, on accounts or deposits with certain financial
institutions, or on certain amounts held by insurance companies. These
amounts are exempt from U.S. tax even though they are considered to be
income from a U.S. source. Also exempt from U.S. tax (although
considered from U.S. sources) is certain portfolio interest on
obligations issued after July 18, 1984. See Publication 519
for more
information.
Table 2
This table lists the different kinds of personal service income
that may be fully or partly exempt from U.S. income tax. You must meet
all of the treaty requirements before the item of income
can be exempt from U.S. income tax. The income code numbers shown in
this table are the same as the income codes on Form 1042-S,
Foreign Person's U.S. Source Income Subject to Withholding.
Independent personal services.
The term "independent personal services" generally means
services you perform for your own account if you receive the income
and bear the losses arising from those services. Examples of these
services are those provided by physicians, lawyers, engineers,
dentists, and accountants who perform personal services as sole
proprietors or partners.
Dependent personal services.
Dependent personal services usually are those you perform for
someone else as an employee.
Table 3
This table lists the countries that have tax treaties with the
United States. Some treaties are published in the Internal
Revenue Bulletins (I.R.B.) and the Cumulative Bulletins
(C.B.), which contain official matters of the Internal Revenue
Service. The column headed Citation shows the number of the
I.R.B. or C.B. and the page on which a particular treaty may be found.
Regulations implementing some treaties were issued as Treasury
Decisions (T.D.). Other treaties are explained by Treasury
explanation. The fifth column lists the T.D. numbers and the I.R.B. or
C.B. in which each T.D. or Treasury explanation is printed.
You can subscribe to the I.R.B. or buy volumes of the C.B. from the
Government Printing Office or you are welcome to read them in most
Internal Revenue Service offices. Many public libraries and business
organizations subscribe to a commercial tax service that publishes the
treaties and regulations or explanations.
Table 1. Tax Rates on Income Oter Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties
Table 1. (Continued)
Table 1 Footnotes
Table 2. Compensation for Personal Service Performen in United States Exempt from U.S. Income Tax Under Income Tas Treaties
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2. (Continued)
Table 2 Footnotes
Table 3. List of Tax Treaties
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