Treaty documents lookup
Choose a treaty partner to list the income tax treaty, protocols and technical explanations that the IRS publishes for that country, with a link to each PDF.
How it works
The IRS keeps one page per treaty partner that lists the convention, protocols and technical explanations as PDF files. The tool copies those lists into one selector so that every partner is one choice away.
Worked example
Selecting Armenia lists 1 document: Income Tax Treaty PDF, 1973.
What this tool does not do
The tool lists documents. It does not read them for you and does not state how a treaty applies to income, trusts or a person. That comes from the treaty and its technical explanation.
Use the tool
Related reading
U.S. income tax treaties: documents by country provides the broader country list and links to treaty documents. U.S. income tax treaty with Japan gives a country specific treaty reference. FATCA agreement lookup covers a separate Treasury lookup for FATCA agreements.
Questions and answers
Are all treaties listed?
The tool lists the partners that appear on the IRS treaty pages. A country that is not listed has no document on those pages.
Do the protocols change the treaty text?
Protocols amend or supplement a convention. The convention is read together with each protocol and technical explanation the IRS lists.
Related resources
Related glossary terms
- Tax residence: Tax residence describes a person's status in a country for tax purposes. Treaty texts address how it affects income items and applicable treaty requirements.
- Income tax treaty: An income tax treaty may provide reduced U.S. tax rates or exemptions for specified U.S.-source income. Rules vary by country and income type under each treaty.
Related articles and guides
- U.S. income tax treaty with Indonesia: The U.S.-Indonesia income tax convention: IRS-listed documents, relevant articles on income and residence, and how the saving clause applies to U.S. citizens.
Tools and official documents
- FATCA agreement lookup: Look up any jurisdiction in the U.S. Treasury FATCA table and see its agreement model and status as the Treasury lists them, with a link to the source.
- Treasury exchange rate converter: Convert a foreign currency amount to U.S. dollars with the Treasury Reporting Rates of Exchange, the rates the Treasury publishes for use in federal reporting.
Related pages
Sources and data notes
- Internal Revenue Service, United States income tax treaties, A to Z. https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z. Retrieved . Partner pages on irs.gov were read to build the lists.
Dates in this block record when each source was read for this page.