How can I find out if there is a tax treaty between my country and the United States?
You can consult IRS Publication 901 or review individual tax treaties A-Z on the IRS website.
I received a tax treaty benefit. Do I have to file a federal tax return?
Yes. You must still file a tax return. Nonresident aliens and resident aliens granted tax treaty benefits must file a tax return if they have income that is subject to tax, such as wages, honoraria, scholarship and fellowship grants, even if a tax treaty reduces the withholding to 0%.