Deep Dives24 min read
Understanding the Independent Personal Services Article in Tax Treaties
Treaty relief is not something a payer simply turns on automatically. It is a [claim process](https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits), and for a nonresident alien (NRA), compensation for personal services performed in the United States is generally subject to 30 percent withholding unless an exception applies. Relief can reduce that withholding, but only when your facts support the position and the filing steps are handled correctly.
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