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