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.

Generally, you must prove that you are a U.S. resident 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 the following entities.

• Individuals.
• Partnerships and S corporations.
• Corporations and subsidiaries.
• Limited liability companies.
• Employee plans.
• Exempt organizations.
• Trusts and estates.
• Common trust funds.

It explains the additional procedures needed for certification with Spain and the United Kingdom. It also covers where to get the foreign government applications for tax treaty benefits.

Comments and suggestions. The IRS Office of Tax Treaty is responsible for the content in this publication. Comments about this publication and your suggestions for future editions should be sent to:

Internal Revenue Service
Office of Tax Treaty
950 L'Enfant Plaza
Washington, DC 20224

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