Foreign & International Taxation

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All links were last tested and verified on July 26, 2008.

Tax Treaties

U.S. Income Tax Treaties & Technical Explanations ..IRS
Competent Authority Agreements ..IRS
U.S. Estate & Gift Tax Treaties
U.S. Bilateral Social Security Agreements ..S.S.A.
Tax Treaty Documents & Ratification Hearings ..Office of Tax Policy (U.S. Treasury)
Congressional Action on Tax Treaties ..Thomas Search
What's New in SSA International Agreements ..US Social Security Administration
Procedure to Obtain Assistance from U.S. Competent Authority ..IRS Rev Proc 2006-54
Proposed & Pending Treaties & Protocols ..U.S. Treasury Dept.
Fifth Protocol U.S.-Canada Income Tax Treaty
US Treasury Report To Congress ..Nov. 2007

Treaty Articles for Working Aliens: Select by Country ..Windstar Technologies
Common Tax Treaty Articles ..Brad Smith, Atty
Compensation Exempt From Tax Under A Tax Treaty ..IRS Pub 901 Table 2
List of U.S. Tax Treaties ..IRS Pub 901 Table 3
US Tax Treaties ..IRS Pub 901

Tax Guide for Aliens ..IRS Pub 519
Foreign National Tax Guide ..thetaxguy.com
U.S. Taxation of Foreign Citizens ..KPMG
Tax Guide for International Students, Scholars & Researchers ..Univ. of Texas, Austin
Foreign Visitor (Student, Scholar, Faculty, Researcher) Tax Guide ..Arizona State Univ.
Taxation of Capital Gains of NRA Students, Scholars & Foreign Gov't Employees ..IRS
Federal Taxation of Aliens (Accounting Manual) ..Univ. of California
Nonresident Alien Handbook (Payroll Guide) ..Florida Bureau of State Payrolls
Tax Information for Visitors to the U.S. ..IRS Pub 513
Tax Information for Aliens ..IRS Tax Topics 850
Employees of Foreign Governments or International Organizations ..IRS
Foreign Taxes ..Tax Prophet (Robert Sommers, Atty)
10 Rules of US Taxation ..Paula Singer, Esq.
US Taxation of Nonresident Aliens & Foreign Corp. ..Brad Smith, Atty

ITIN Frequently Asked Questions ..IRS
U.S. International Tax Rules ..JCT (July 2003)
International Tax Reform & U.S. Tax Rules ..JCT (June 2006)
Procedure For Obtaining Assistance From U.S. Competent Authority ..IRS RP 2006-23
Diplomatic Tax Exemption Programs (Sales & Excise Tax) ..US State Dept OFM

IRS Announces Revisions to ITIN Applications ..IRS IR-2003-140
Download Application for ITIN Form W-7: Form & Inst.
Download Nonresident Alien Form 1040NR: Form and Instructions
Download Nonresident Alien Form 1040NR-EZ: Form and Instructions
Download Departing Alien Tax Form 1040-C: Form and Instructions
Download Departing Alien Income Tax Statement Form 2063: Form & Inst.
Download Statement for Exempt Individuals Form 8843: Form & Inst.
Download Exemption From Withholding on Compensation Form 8233: Form and Instructions
Download Treaty Based Return Position Disclosure Form 8833: Form & Inst.
Download Closer Connection Exception Statement Form 8840: Form & Inst.