While we cannot provide you with tax advice, we have put together this article to help you through the process. This has the caveat that you should always seek advice from a professional accountant/tax advisor because we are not authorized to advise about your specific tax situation, including filling out your specific tax form.
Table
The table below represents known tax treaties for "other income" with the United States as of 2021.
https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
Before submitting, please verify you qualify as there are specific requirements you must meet.
Table
| Country Code | Treaty Country | Other Income - Article | Other Income - Treaty Rate | Limitation on Benefits | |
| Afghanistan | AF | No | |||
| Akrotiri | AX | No | |||
| Albania | AL | No | |||
| Algeria | AG | No | |||
| American Samoa | AQ | No | |||
| Andorra | AN | No | |||
| Angola | AO | No | |||
| Anguilla | AV | No | |||
| Antarctica | AY | No | |||
| Antigua and Barbuda | AC | No | |||
| Argentina | AR | No | |||
| Armenia | AM | Yes | 3 | 0% | None |
| Aruba | AA | No | |||
| Ashmore and Cartier Islands | AT | No | |||
| Australia | AS | Yes | 21 | 0% | 16 |
| Austria | AU | Yes | 21 | 0% | 16 |
| Azerbaijan | AJ | Yes | 3 | 0% | None |
| Bahamas | BF | No | |||
| Bahrain | BA | No | |||
| Baker Island | FQ | No | |||
| Bangladesh | BG | Yes | 22 | 0% | 17 |
| Barbados | BB | Yes | 21 | 0% | 22 |
| Belarus | BO | Yes | 3 | 0% | None |
| Belgium | BE | Yes | 20 | 0% | 21 |
| Belize | BH | No | |||
| Benin | BN | No | |||
| Bermuda | BD | No | |||
| Bhutan | BT | No | |||
| Bolivia | BL | No | |||
| Bosnia-Herzegovina | BK | No | |||
| Botswana | BC | No | |||
| Bouvet Island | BV | No | |||
| Brazil | BR | No | |||
| British Indian Ocean Territory | IO | No | |||
| British Virgin Islands | VI | No | |||
| Brunei | BX | No | |||
| Bulgaria | BU | Yes | 20 | 0% | 21 |
| Burkina Faso | UV | No | |||
| Burma | BM | No | |||
| Burundi | BY | No | |||
| Cambodia | CB | No | |||
| Cameroon | CM | No | |||
| Canada | CA | Yes | 22 | 0% | 24 |
| Cape Verde | CV | No | |||
| Cayman Islands | CJ | No | |||
| Central African Republic | CT | No | |||
| Chad | CD | No | |||
| Chile | CI | No | |||
| China | CH | Yes | 21 | 0% | Protocol |
| Christmas Island | KT | No | |||
| Clipperton Island | IP | No | |||
| Cocos (Keeling) Islands | CK | No | |||
| Colombia | CO | No | |||
| Comoros | CN | No | |||
| Congo (Brazzaville) | CF | No | |||
| Congo (Kinshasa) | CG | No | |||
| Cook Islands | CW | No | |||
| Coral Sea Islands | CR | No | |||
| Costa Rica | CS | No | |||
| Cote D'Ivoire (Ivory Coast) | IV | No | |||
| Croatia | HR | No | |||
| Cuba | CU | No | |||
| Curacao | UC | No | |||
| Cyprus | CY | Yes | 8 | 0% | 26 |
| Czech Republic | EZ | Yes | 22 | 0% | 17 |
| Denmark | DA | Yes | 21 | 0% | 22 |
| Dhekelia | DX | No | |||
| Djibouti | DJ | No | |||
| Dominica | DO | No | |||
| Dominican Republic | DR | No | |||
| East Timor | TT | No | |||
| Ecuador | EC | No | |||
| Egypt | EG | Yes | 8 | 0% | 24 |
| El Salvador | ES | No | |||
| Equatorial Guinea | EK | No | |||
| Eritrea | ER | No | |||
| Estonia | EN | Yes | 21 | 0% | 22 |
| Ethiopia | ET | No | |||
| Falkland Islands (Islas Malvinas) | FK | No | |||
| Faroe Islands | FO | No | |||
| Federated States of Micronesia | FM | No | |||
| Fiji | FJ | No | |||
| Finland | FI | Yes | 21 | 0% | 16 |
| France | FR | Yes | 22 | 0% | 30 |
| French Polynesia | FP | No | |||
| French Southern and Antarctic Lands | FS | No | |||
| Gabon | GB | No | |||
| The Gambia | GA | No | |||
| Georgia | GG | Yes | 3 | 0% | None |
| Germany | GM | Yes | 21 | 0% | 28 |
| Ghana | GH | No | |||
| Gibraltar | GI | No | |||
| Greece | GR | Yes | 10 | 0% | None |
| Greenland | GL | No | |||
| Grenada | GJ | No | |||
| Guam | GQ | No | |||
| Guatemala | GT | No | |||
| Guernsey | GK | No | |||
| Guinea | GV | No | |||
| Guinea-Bissau | PU | No | |||
| Guyana | GY | No | |||
| Haiti | HA | No | |||
| Heard Island and McDonald Islands | HM | No | |||
| Holy See | VT | No | |||
| Honduras | HO | No | |||
| Hong Kong | HK | No | |||
| Howland Island | HQ | No | |||
| Hungary | HU | Yes | 19 | 0% | None |
| Iceland | IC | Yes | 20 | 0% | 21 |
| India | IN | Yes | 23 | 0% | 24 |
| Indonesia | ID | Yes | 8 | 0% | 28 |
| Iran | IR | No | |||
| Iraq | IZ | No | |||
| Ireland | EI | Yes | 22 | 0% | 23 |
| Israel | IS | Yes | 8 | 0% | 25 |
| Italy | IT | Yes | 22 | 0% | Protocol |
| Jamaica | JM | Yes | 23 | 0% | 17 |
| Jan Mayen | JN | No | |||
| Japan | JA | Yes | 21 | 0% | 22 |
| Jarvis Island | DQ | No | |||
| Jersey | JE | No | |||
| Johnston Atoll | JQ | No | |||
| Jordan | JO | No | |||
| Kazakhstan | KZ | Yes | 20 | 0% | 21 |
| Kenya | KE | No | |||
| Kingman Reef | KQ | No | |||
| Kiribati | KR | No | |||
| Korea, Democratic People's Republic of (North) | KN | No | |||
| Korea, Republic of (South) | KS | Yes | 8 | 0% | 17 |
| Kosovo | KV | No | |||
| Kuwait | KU | No | |||
| Kyrgyzstan | KG | Yes | 3 | 0% | None |
| Laos | LA | No | |||
| Latvia | LG | Yes | 22 | 0% | 23 |
| Lebanon | LE | No | |||
| Lesotho | LT | No | |||
| Liberia | LI | No | |||
| Libya | LY | No | |||
| Liechtenstein | LS | No | |||
| Lithuania | LH | Yes | 22 | 0% | 23 |
| Luxembourg | LU | Yes | 22 | 0% | 24 |
| Macau | MC | No | |||
| Macedonia | MK | No | |||
| Madagascar | MA | No | |||
| Malawi | MI | No | |||
| Malaysia | MY | No | |||
| Maldives | MV | No | |||
| Mali | ML | No | |||
| Malta | MT | Yes | 21 | 0% | 22 |
| Man, Isle of | IM | No | |||
| Marshall Islands | RM | No | |||
| Mauritania | MR | No | |||
| Mauritius | MP | No | |||
| Mayotte | MF | No | |||
| Mexico | MX | Yes | 23 | 0% | 17 |
| Midway Islands | MQ | No | |||
| Moldova | MD | Yes | 3 | 0% | None |
| Monaco | MN | No | |||
| Mongolia | MG | No | |||
| Montenegro | MJ | No | |||
| Montserrat | MH | No | |||
| Morocco | MO | Yes | 7 | 0% | 24 |
| Mozambique | MZ | No | |||
| Namibia | WA | No | |||
| Nauru | NR | No | |||
| Navassa Island | BQ | No | |||
| Nepal | NP | No | |||
| Netherlands | NL | Yes | 23 | 0% | 26 |
| New Caledonia | NC | No | |||
| New Zealand | NZ | Yes | 21 | 0% | 16 |
| Nicaragua | NU | No | |||
| Niger | NG | No | |||
| Nigeria | NI | No | |||
| Niue | NE | No | |||
| Norfolk Island | NF | No | |||
| Northern Mariana Islands | CQ | No | |||
| Norway | NO | Yes | 5 | 0% | 20 |
| Oman | MU | No | |||
| Other Country | OC | No | |||
| Pakistan | PK | Yes | 11 | 0% | None |
| Palau | PS | No | |||
| Palmyra Atoll | LQ | No | |||
| Panama | PM | No | |||
| Papua-New Guinea | PP | No | |||
| Paracel Islands | PF | No | |||
| Paraguay | PA | No | |||
| Peru | PE | No | |||
| Philippines | RP | Yes | 8 | 0% | None |
| Pitcairn Islands | PC | No | |||
| Poland | PL | Yes | 8 | 0% | None |
| Portugal | PO | Yes | 24 | 0% | 17 |
| Puerto Rico | RQ | No | |||
| Qatar | QA | No | |||
| Romania | RO | Yes | 7 | 0% | None |
| Russia | RS | Yes | 19 | 0% | 20 |
| Rwanda | RW | No | |||
| Saint Barthelemy | TB | No | |||
| Saint Martin | RN | No | |||
| Samoa | WS | No | |||
| San Marino | SM | No | |||
| Sao Tome and Principe | TP | No | |||
| Saudi Arabia | SA | No | |||
| Senegal | SG | No | |||
| Serbia | RI | No | |||
| Seychelles | SE | No | |||
| Sierra Leone | SL | No | |||
| Singapore | SN | No | |||
| Sint Maarten | NN | No | |||
| Slovakia | LO | Yes | 22 | 0% | 17 |
| Slovenia | SI | Yes | 21 | 0% | 22 |
| Solomon Islands | BP | No | |||
| Somalia | SO | No | |||
| South Africa | SF | Yes | 21 | 0% | 22 |
| South Georgia and the South Sandwich Islands | SX | No | |||
| South Sudan | OD | No | |||
| Spain | SP | Yes | 23 | 0% | 17 |
| Spratly Islands | PG | No | |||
| Sri Lanka | CE | Yes | 22 | 0% | 23 |
| St. Helena | SH | No | |||
| St. Kitts and Nevis | SC | No | |||
| St. Lucia Island | ST | No | |||
| St. Pierre and Miquelon | SB | No | |||
| St. Vincent and the Grenadines | VC | No | |||
| Sudan | SU | No | |||
| Suriname | NS | No | |||
| Svalbard | SV | No | |||
| Swaziland | WZ | No | |||
| Sweden | SW | Yes | 22 | 0% | 17 |
| Switzerland | SZ | Yes | 21 | 0% | 22 |
| Syria | SY | No | |||
| Taiwan | TW | No | |||
| Tajikistan | TI | Yes | 3 | 0% | None |
| Tanzania | TZ | No | |||
| Thailand | TH | Yes | 24 | 0% | 18 |
| Togo | TO | No | |||
| Tokelau | TL | No | |||
| Tonga | TN | No | |||
| Trinidad and Tobago | TD | Yes | 8 | 0% | 16 |
| Tunisia | TS | Yes | 21 | 0% | 25 |
| Turkey | TU | Yes | 21 | 0% | 22 |
| Turkmenistan | TX | Yes | 3 | 0% | None |
| Turks and Caicos Islands | TK | No | |||
| Tuvalu | TV | No | |||
| Uganda | UG | No | |||
| Ukraine | UP | Yes | 21 | 0% | 22 |
| United Arab Emirates | AE | No | |||
| United Kingdom (England, Northern Ireland, Scotland, and Wales) | UK | Yes | 22 | 0% | 23 |
| Uruguay | UY | No | |||
| Uzbekistan | UZ | Yes | 3 | 0% | None |
| Vanuatu | NH | No | |||
| Venezuela | VE | Yes | 22 | 0% | 17 |
| Vietnam | VM | No | |||
| Virgin Islands | VQ | No | |||
| Wake Island | WQ | No | |||
| Wallis and Futuna | WF | No | |||
| Western Sahara | WI | No | |||
| Yemen (Aden) | YM | No | |||
| Zambia | ZA | No | |||
| Zimbabwe | ZI | No |