The United States has tax treaties that cover more than 60 countries. U.S. citizens and residents with income from any one of those countries may be entitled to various foreign tax benefits that prevent double taxation - paying tax on the same income to both the United States and the treaty country.

These treaties entitle people to certain credits, deductions, exemptions and reductions in the tax rate of those foreign countries. They may also provide similar benefits for residents of foreign countries who owe U.S. taxes.

Near the end of 1999, new treaties were concluded with Estonia, Latvia, Lithuania and Venezuela. Certain other proposed treaties that were also considered by the U.S. Senate during the year have not yet been finalized.

Questions on all tax treaties can be sent to IRS, Assistant Commissioner (International), Attention: OP:IN:D:CS:HQ, 950 L'Enfant Plaza South, S.W., Washington, DC 20024, USA.

For details on tax treaties and conventions, get IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, and Publication 901, U.S. Tax Treaties, by writing to the IRS Area Distribution Center, P.O. Box 85074, Richmond, VA 23261-5074, USA. You can also view or download the publications from our site.

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