Publication 515 |
2000 Tax Year |
The United States has income tax treaties (or conventions) with a
number of foreign countries under which residents (sometimes limited
to citizens) of those countries are taxed at a reduced rate or are
exempt from U.S. income taxes on certain income received from within
the United States.
Three tables follow:
Table 1
lists the withholding rates on income other than personal service
income.
Table 2
lists the different types of personal service income that are
entitled to an exemption from, or reduction in, withholding.
Table 3
shows where the full text of each treaty and protocol may be found
in the Cumulative Bulletins if it has been published.
These tables are not meant to be a complete guide to all provisions
of every income tax treaty. For detailed information, you must consult
the provisions of the tax treaty that apply to the country of the
nonresident alien to whom you are making payment.
Income that is exempt under a treaty is not subject to withholding
at source under the statutory rules discussed in this publication. (Tables available in graphic form only.)
Table 1 page 1
Table 1 page 2
Table 1 footnotes
Table 2 page 1
Table 2 page 2
Table 2 page 3
Table 2 page 4
Table 2 page 5
Table 2 page 6
Table 2 page 7
Table 2 page 8
Table 2 page 9
Table 2 page 10
Table 2 footnotes
Table 3
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