Publication 519 |
2000 Tax Year |
Introduction
If you are a nonresident alien from a country with which the United
States has an income tax treaty, you may qualify for certain benefits.
Most treaties require that the alien be a resident of the treaty
country to qualify. However, some treaties require that the alien be a
national or a citizen of the treaty country.
See Table 9-1 for a list of tax treaty countries.
You can generally arrange to have withholding tax reduced or
eliminated on wages and other income that is eligible for tax treaty
benefits. See Income Entitled to Tax Treaty Benefits in
chapter 8.
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