Other Information (continued)

Exclusions and Reduced Tax Rates for Capital Gains

Be sure to correctly record the type and amount of tax exempt income. Enter both the:

• Amount excluded and/or applicable reduced tax rates and
• Treaty article number(s) that allows the exclusion or reduced tax rate

If this section is incomplete, the form may be rejected or a paper filed return may be returned to the scholar or student, and the treaty benefit disallowed in part or in full.