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Publication 901 2008 Tax Year

Publication 901 - Introductory Material


New tax treaties and protocols. The United States has exchanged instruments of ratification for a new income tax treaty with Belgium and new protocols for the income tax treaties with Denmark, Finland, and Germany. The provisions of these treaties and protocols are included in the appropriate areas of this publication. The effective dates are as follows: Belgium. The provisions relating to withholding tax at source are effective for amounts paid or credited on or after February 1, 2008. For other taxes, the treaty is effective for tax periods beginning on or after January 1, 2008. A person entitled to benefits under the previous treaty can elect to have that treaty apply in its entirety for a twelve-month period following the date the new treaty would otherwise apply. Denmark. The provisions relating to withholding tax at source are effective for amounts paid or credited on or after February 1, 2008. For other taxes, the protocol is effective for tax periods beginning on or after January 1, 2008. Finland. The provisions relating to withholding tax at source are effective for amounts paid or credited on or after February 1, 2008. However, the provisions for dividends exempt under Article 10(3) as amended by this protocol are effective January 1, 2007. For other taxes, the protocol is effective for tax years beginning on or after January 1, 2008. Germany. The provisions relating to withholding tax at source are effective for amounts paid or credited on or after January 1, 2007. For other taxes, the treaty is effective for tax years beginning on or after January 1, 2008. A person entitled to benefits under the treaty before modification by this protocol can elect to have the unmodified treaty apply in its entirety for a twelve-month period following the date the protocol would otherwise apply.

Disclosure of a treaty-based position that reduces your tax. If you take the position that any U.S. tax is overruled or otherwise reduced by a U.S. treaty (a treaty-based position), you generally must disclose that position on your affected return. See Application of Treaties, later.

U.S.-U.S.S.R. income tax treaty. The U.S.-U.S.S.R. income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. Provisions of the U.S.-U.S.S.R. income tax treaty are discussed in this publication under Commonwealth of Independent States.

U.S.-China income tax treaty. The U.S.-China income tax treaty does not apply to Hong Kong.

U.S.-United Kingdom income tax treaty. Generally, the treaty is effective for tax periods beginning on or after January 1, 2004. However, an individual who was otherwise entitled to treaty benefits under Article 21 (students and trainees) of the former treaty can continue to apply that provision.

U.S.-Japan income tax treaty. Generally, the treaty is effective for tax periods beginning on or after January 1, 2005. However, an individual who was entitled to treaty benefits under Article 19 (teachers and researchers) or Article 20 (students and trainees) of the former treaty as of March 30, 2004, can continue to apply those provisions.

This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.

Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax.

Caution
You should use this publication only for quick reference. It is not a complete guide to all provisions of every income tax treaty.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address shown in the How To Get Tax Help section under Mail.

Obtaining copies of treaties.   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself.

  You can obtain the text of most of the treaties at www.irs.gov/businesses/international. You can also obtain the text of most of the treaties at the following address:

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

If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from:

Internal Revenue Service
International Returns Section
P.O. Box 920
Bensalem, PA 19020-8518

Tax questions.   If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040.

Publication

  • 519 U.S. Tax Guide for Aliens

  • 597 Information on the United States-Canada Income Tax Treaty

  • 686 Certification for Reduced Tax Rates in Tax Treaty Countries

Form (and Instructions)

  • 8833
    Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

See How To Get Tax Help near the end of this publication for information about getting these publications and forms.

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