Tax Treaty Lookup for International Students

This 2026 lookup reads a Publication 901 student table for the country of tax residence you had immediately before the United States. It shows a provision to review. It does not say that you qualify.

Questions students ask

Why does the tool ask where I lived before the United States?

Student provisions usually look at tax residence immediately before arrival. Citizenship, or a third country, is a different question.

The page found an article reference. Do I qualify?

No. The label is “possible provision to review.” Time limits, earlier claims, and the saving clause still have to be checked.

My country is missing. Does that mean there is no treaty?

It means this tool’s table has no matching student provision. It is not a conclusion that no benefit of any kind exists. Use the IRS treaty tables.