ℹ️️ Tax Treaties are agreements between two countries that provide exemption from, or reduced rate of, withholding for certain types of income.
➡️ Section "Tax treaties in prior years" appears only if you indicated US presence in previous years and are from a specific tax treaty country. Complete this section based on the tax treaties claimed in those years.
💭 Please double-check your prior year's tax returns. On your Federal return (1040-NR), Schedule OI, line L shows if a tax treaty was used.