Pub 901 Tax Treaty Tables

Publication 901, or abbreviated as Pub 901, is the IRS statement for telling individuals and businesses about the tax treaty between the United States and certain countries and whether or not they are offered a reduced rate of exemption or a complete exemption from federal income taxes. Publication 901 is one of the most commonly used tax documents by foreign individuals and businesses that want to operate businesses in the United States. If you’re an alien, take a look at Publication 519. Those who are Canadian citizens can use Publication 597 instead of 901.

Although Publication 901 contains a lot of information about the tax treaty between the United States and other countries, it doesn’t have the tax tables. The Internal Revenue Service houses the tax tables on the agency’s website. You can take a look at the tax treaty tables by visiting the IRS website from here.

The same as other tax provisions, the Internal Revenue Service adjusts the tax tables against inflation and changes to the cost of living. Make sure that the tax tables are updated for the tax year you’re conducting business in the United States. The easiest way to tell that is if the tables are shown or not. If you can’t see the tax treaty tables, that means the IRS is working on them.