Section 3. Individual Income Tax Returns›3.21.3 Individual Income Tax Returns›Example:
Article XXV, U.S. - Canada Income Tax Treaty
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
When a Form 1040-NR is received from a Canadian citizen/resident who has income from U.S. sources, they may be computing their U.S. tax liability in accordance with the special provisions of the tax treaty between the United States and Canada which allows married Canadian citizens/residents to figure the U.S. tax liability using joint (Married Filing Joint) tax rates.
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