Pick the payee's country and the type of payment and get the treaty rate, the article, the IRS's conditions, and the Form 1042-S income and exemption codes. For pay for services performed in the United States it lists every exemption the treaty gives, with the presence, payer and dollar limits.
Basis IRS Tax Treaty Tables 1 to 4; Instructions for Form 1042-S (2026), Appendices A and B; Publication 515 (2026)Privacy runs in your browser; nothing you enter is sent or stored
The tool reads the IRS tables; it does not test whether this payee qualifies. Residence, beneficial ownership, the limitation-on-benefits article and a valid certificate are all required before a treaty rate is applied.
What the result means
Treaty rate is the maximum the United States may withhold. With no valid claim, the statutory rate is 30% (14% for some scholarship payments to F, J, M and Q visa holders).
Income code goes in box 1 of Form 1042-S. Exemption code 04 goes in box 3a when withholding is reduced or eliminated under a treaty; from 2026 a chapter 3 exemption code is required whenever less than 30% is withheld.
Lettered and numbered notes are the IRS's own conditions for that figure. Read them: many rates depend on shareholding, holding periods, the kind of interest, or whether the payee is a pension fund or a government.