Tax
Tax Treaty
Also known as: Double Tax Treaty, DTT, Income Tax Treaty, Bilateral Tax Treaty
Quick answer
IRS — Income tax treaties, country texts and cautions · checked 9 Nov 2026
The IRS maintains its country-by-country income-tax treaty texts and related documents. The relevant income article, residence rules, saving clause and any limitation on benefits must be read together. A model convention is not the operative treaty between two countries.
US states do not all follow federal treaty provisions. Some treaty-based return positions require disclosure. Do not infer an available withholding rate or pension exemption from a generic treaty count or another country's agreement.
Sources
- IRS — Income tax treaties, country texts and cautions · checked 9 Nov 2026
Related terms
Double Taxation
International double taxation can arise when more than one jurisdiction taxes the same income. Relief may come from a treaty, a domestic foreign-tax credit or an exemption, subject to their conditions. A foreign-tax payment does not automatically eliminate all tax in the other country, and relief is not limited to countries with a treaty.
Foreign Tax Credit (FTC)
The Foreign Tax Credit can reduce US income tax for qualifying foreign income taxes paid or accrued. It is subject to source, category and US-tax limitations; it is not a guaranteed refund of foreign tax. Form 1116 is generally used by individuals. Taxes attributable to income excluded under FEIE cannot also generate a credit.
Tax Residency
Tax residency is a domestic-law status used to determine a person's tax obligations. It is distinct from citizenship and permission to live in a country. Presence, homes, work and other ties can matter. A person can meet more than one country's domestic rules; an applicable tax treaty may resolve residence for treaty purposes.
FEIE (Foreign Earned Income Exclusion)
The Foreign Earned Income Exclusion allows eligible US taxpayers to exclude up to $132,900 of qualifying foreign earned income for tax year 2026. A foreign tax home and either the bona fide residence or physical presence test are required. The physical presence test requires 330 full days in foreign countries during a consecutive 12-month period. The exclusion does not reduce self-employment tax.