The United States has income tax treaties with many countries under which non-U.S. residents of treaty countries are eligible to be taxed at a reduced rate or be exempt from U.S. income tax on U.S.-source income. These reductions or exemptions apply to the otherwise 30 percent mandatory withholding on U.S.-source payments made to them. Payees can claim reductions or exemptions on the IRS W-8 series of documentation forms. Reduced rates vary by country and specific income types. See Tax Treaties on the IRS website.