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The US currently has bilateral tax treaties with 68 other countries, governing which country has first dibs on taxing various types of income of individuals and companies that have connections with both the US and a given other country.

Details on international tax treaties are in IRS Publication 901. You can also check if your country of residence has such a bilateral treaty with the US and access the full text of the treaty.

If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is or might be reduced, you must attach a fully completed Form 8833, Treaty-Based Return Position Disclosure, to your tax return.