Publication 901, U.S. Tax Treaties , has information regarding United States tax treaties.

You can also locate the complete text of current treaties at www.irs.gov/businesses/international/index.html or use our search engine with keywords "income tax treaties."

References:

• Publication 901, U.S. Tax Treaties

There is no limit on the total amount of monetary instruments which may be brought into or taken out of the United States, nor is it illegal to do so. However, if you transport or cause to be transported (including by mail or other means) more than $10,000 in monetary instruments on any occasion into or out of the United States, or if you receive more than that amount, you must file Form 4790 (PDF), Report of International Transportation of Currency or Monetary Instruments with U.S. Customs (Currency & Foreign Transactions Reporting Act, 31 U.S.C. 1101, et seq.). Failure to comply can result in civil, criminal and/or forfeiture penalties.

Monetary instruments include U.S. or foreign coin in current circulation, currency, travelers checks in any form, money orders, and negotiable instruments or investment securities in bearer form. A transfer through normal banking procedures which does not involve the physical transportation of monetary instruments is not required to be reported.

References:

• Form 4790 (PDF), Report of International Transportation of Currency or Monetary Instruments with U.S. Customs (Currency & Foreign Transactions Reporting Act, 31 U.S.C. 1101, et seq.)