Publication 901 will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country. Current revision Publication 901 (Print version PDF | eBook EPUB) Recent developments None at this time. Other items you may find useful All Publication 901 revisions About Form 1040-C, U.S. Departing Alien Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form W-7, Application for IRS Individual Taxpayer Identification Number About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Other current products Related items About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities About Publication 519, U.S. Tax Guide for Aliens About Publication 597, Information on the United States-Canada Income Tax Treaty