Publication 901
Contents
(Rev. September 2016)
. . . . . . . . . . . . . . . . . . .
Cat. No. 46849F
Reminders
1
Department
U.S. Tax
. . . . . . . . . . . . . . . . . .
of the
Introduction
1
Treasury
. . . . . . . . . . .
Application of Treaties
2
Internal
Treaties
Revenue
Tax Exemptions Provided by
Service
. . . . . . . . . . . . . . . . . .
Treaties
2
. . . . . . . .
Personal Services Income
2
Professors, Teachers, and
. . . . . . . . . . . .
Researchers
15
. . . . . . .
Students and Apprentices
19
Wages and Pensions Paid by a
. . . . . . . .
Foreign Government
27
. . . . . . . . . . .
How To Get Tax Help
33
Future Developments
For the latest information about developments
related to Publication 901, such as treaties
effective
after
it
was
published,
go
to
What’s New
Tax treaty tables. The treaty tables previously
contained in this publication have been updated
and moved to IRS.gov. You can locate the ta
bles on IRS.gov by entering "Tax Treaty Table"
in the search box. Click on "Tax Treaty Tables."
You can also access the tables by going to
Taxpayers/Tax-Treaty-Tables.
Reminders
Disclosure of a treaty-based position that
reduces your tax. If you take the position that
any U.S. tax is overruled or otherwise reduced
by a U.S. treaty (a treatybased position), you
generally must disclose that position on your af
fected return. See Application of Treaties, later.
U.S.–U.S.S.R. income tax treaty. The U.S.–
U.S.S.R. income tax treaty remains in effect for
the following members of the Commonwealth of
Independent States: Armenia, Azerbaijan, Bela
rus, Georgia, Kyrgyzstan, Moldova, Tajikistan,
Turkmenistan, and Uzbekistan. That treaty will
remain in effect until new treaties with these in
dividual countries are negotiated and ratified.
Provisions of the U.S.–U.S.S.R. income tax
treaty are discussed in this publication under
Commonwealth of Independent States.
U.S.–China income tax treaty. The U.S.–
China income tax treaty does not apply to Hong
Kong.
Introduction
Get forms and other information faster and easier at:
This publication will tell you whether a tax treaty
•
IRS.gov
(English)
•
IRS.gov/Korean
between the United States and a particular
(한국어)
•
IRS.gov/Spanish
(Español)
•
IRS.gov/Russian
(Pусский)
country offers a reduced rate of, or possibly a
•
IRS.gov/Chinese
•
IRS.gov/Vietnamese
(TiếngViệt)
(中文)
Oct 12, 2016