Publication 901

Publication 901

A form published by the IRS explaining tax issues related to tax treaties between the U.S. and various countries. It discusses rights and obligations U.S. citizens have when they may owe taxes to other countries.
References in periodicals archive ?
If an international student is able to claim such a treaty between the United States and his home country, he will either be taxed at a reduced rate or will be exempt from taxation on certain items of income (IRS Publication 901).
Failure to file Form 8833 will result in a $1,000 penalty (IRS Publication 901).
Tax Treaties (Publication 901) and Tax Guide for U.S.