IRS Publication 901

A document published by the Internal Revenue Service (IRS) that provides information on various tax treaties that exist between the United States and foreign governments, and whether those treaties reduce or eliminate U.S. income tax obligations for residents of those countries. Whether an income tax obligation is reduced or eliminated depends on the treaty provision with a given country. If a type of income is not addressed within a particular treaty, residents of that country will be taxed by the United States at the regular rate.

IRS Publication 901 does not provide details about specific treaties and is to be used as a quick reference. Treaty provision information can be requested from the country in which income is received.

More information on the income tax treaty between the United States and Canada can be found in IRS Publication 597.