Introduction

Many foreign countries withhold tax on certain types of income paid from sources within those countries to residents of other countries. The rate at which any country withholds tax on each type of income is generally set by that country's statutes. The United States has tax treaties with many countries. Generally, these treaties reduce the statutory tax rate (sometimes to zero) for income paid to U.S. citizens, U.S. corporations, U.S. partnerships, and some resident aliens living in the United States. This reduced rate is referred to as the treaty-reduced rate.

Proof of U.S. residency is generally required to get the reduced rates. This proof of residency often must be certified by the U.S. Government. This publication explains the general procedures for requesting certification for individuals, partnerships, corporations, and exempt organizations. It explains the additional procedures needed for certification with Italy and Spain. It also covers where to get the foreign government applications for tax treaty benefits.

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