Tax Treaty Positions Denied by IRS Services

Claiming tax exemptions based on the treaties the U.S. has with other countries is right that citizens of those countries with U.S. sourced income can exercise freely when filing their tax returns. However, there are very specific ways in which it must be done. Attention to detail is even more important in this area than nearly anywhere else in the tax preparation process. If you accidently cite the wrong treaty section, the IRS will refuse the exemption. In a worst-case scenario, they may even assess a frivolous filing penalty against you, without a clear explanation. GPL can help untangle such frustrating situations.


We will:

  • Reviewing your filed return and IRS notice during an initial free consultation.
  • Draft response and prepare any necessary amendments to tax filings.
  • Represent you before an IRS examiner.

Question: Where can I find information about tax treaties my home country has the U.S.?

Answer: IRS Publication 901 provides summaries of all tax treaties currently in effect between the U.S. and other nations.

Follow this link for details.


More FAQs

Why GPL?

GPL is a U.S.-based firm with an international scope. Many of our long-term clients are non-resident aliens, so we have the tax treaty experience to efficiently and accurately help you address any issues. We also guarantee you personal attention that you can only get at GPL. We view our clients as friends.


Our Team

About Us

GPL Tax & Accounting is here to handle your personal and business tax preparation and planning needs. We can also handle your bookkeeping and accounting requirements. GPL provides all the tools and know-how you need to be in the best tax position while staying compliant with all tax regulations.

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How do I inform the IRS of a tax treaty exemption I wish to claim?
You declare (“disclose”) it on Form 8833 (Treaty-Based Return Position Disclosure). It must be submitted with your tax return.

I am a resident alien (green card holder) originally from Chile. Can I claim tax treaty benefits?
Generallyspeaking, no. There are some limited exceptions in specific tax treaties for students and scholars who become U.S. residents. You should consult a qualified tax expert if you believe this may apply to you.

Where can I see the full text of the tax treaty between the U.S. and my home country?—A-to-Z


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