IRS Data

IRS data in a variety of formats. Data is obtained from the official IRS website.

Contents

Country Codes

Available Files:

• csv/country-codes.csv
• json/country-codes.json

This is a list of country codes and country names, which includes two-letter IRS and ISO country codes for easy conversion between the two standards.

Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. Feb 2019)

Available Files:

• csv/tax-treaty-rates-2019-02.csv
• json/tax-treaty-rates-2019-02.json (Note that this uses ISO country codes)
• pdf/tax-treaty-rates-2019-02.pdf

This data lists the income tax rates on interest, dividends, royalties, and other income that is not effectively connected with the conduct of a U.S. trade or business. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

The IRS .pdf file includes several treaties with a 30% rate. However, 30% is the default withholding rate regardless of treaty status, so we have excluded these treaties from the .csv and .json files.