A tax treaty is an agreement between the United States and another country that allocates taxing rights and reduces double taxation, and treaty benefits claimed on a return are disclosed on Form 8833.
Treaties can reduce withholding, define residency tie-breakers, and exempt certain pensions and student income. A saving clause generally preserves U.S. taxation of citizens regardless of the treaty.
Why it matters: treaties help less than expats expect because of the saving clause, but the residency tie-breaker can decide which country’s rules apply. See Form 8833.
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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
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