u.s. u.k. treaty resourcing


  • Making Or Changing Your Choice

    You can make or change your choice to claim a foreign tax deduction or credit at any time during the period within 10 years from the regular due date for filing the return (without regard to any extension of time to file) for the tax year in which the taxes were actually paid or accrued. You make or change your choice on your tax return (or on an a...

  • Tax Treaties

    The United States is a party to tax treatiesdesigned to prevent double taxation of the same income by the United States and the treaty country. Certain treaties allow a U.S. citizen an additional credit for part of the tax imposed by the treaty partner on U.S. source income. It is separate from, and in addition to, your foreign tax credit for forei...

  • Report Required

    You may have to report certain information with your return if you claim a foreign tax credit under a treaty provision. For example, if a treaty provision allows you to take a foreign tax credit for a specific tax that is not allowed by the Internal Revenue Code, you must report this information with your return. To report the necessary information...

  • Alternative Minimum Tax

    In addition to your regular income tax, you may be liable for the alternative minimum tax. You may be able to claim a foreign tax credit for this tax. However, there are restrictions on how much foreign tax credit taxpayers can apply to the alternative minimum tax. You must prepare separate Forms 1116 to compute the foreign tax credit and foreign t...

Are the tax treaty documents available in PDF format?

The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader.

Where can I find more information on tax treaties?

For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page.

Why the treaties and treaty relationship educator's guide?

It is with the greatest appreciation that we thank the many contributors and supporters of the Treaties and Treaty Relationship: Educator’s Guide. We contribute to the well-being of the communities we serve through grants, scholarships, sponsorships, fundraising, volunteering and collaborative relationships with community partners.

Can I claim a foreign tax credit under a treaty provision?

See Internal Revenue Code sections 865 (h), 904 (d) (6), and 904 (h) (10) and the regulations under those sections (including Regulation section 1.904-5 (m) (7)) for any grouping rules and exceptions. You may have to report certain information with your return if you claim a foreign tax credit under a treaty provision.

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