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For further information on tax treaties refer also to the Treasury Department's [Tax Treaty Documents](https://home.treasury.gov/policy-issues/tax-policy/treaties) page. - [Income tax treaty PDF](/pub/irs-trty/poland.pdf) – 1974 - [Technical explanation PDF](/pub/irs-trty/us-poland-tax-treaty-technical-explanation.pdf) – 1974 Page Last Reviewed or Updated: 07-May-2026 - [Share](#) - Facebook - Twitter - Linkedin - Print - Our Agency - [About IRS](/about-irs) - [Careers](https://jobs.irs.gov/) - [Financial and Budget Reports](/about-irs/financial-and-budget-reports) - [Tax Statistics](/statistics) - [Help](/help/let-us-help-you) - [Find a Local Office](/help/contact-your-local-irs-office) - Know Your Rights - [Taxpayer Bill of Rights](/taxpayer-bill-of-rights) - [Taxpayer Advocate Service](/taxpayer-advocate) - [Independent Office of Appeals](/independent-office-of-appeals) - [Civil Rights](/about-irs/protecting-taxpayer-civil-rights) - [FOIA](/privacy-disclosure/irs-freedom-of-information) - [No FEAR Act Data](https://home.treasury.gov/footer/no-fear-act) - [Reliance on Guidance](/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs) - Resolve an Issue - [IRS Notices and Letters](/individuals/understanding-your-irs-notice-or-letter) - [Identity Theft](/identity-theft-central) - [Tax scams](/help/tax-scams) - [Tax Fraud](/compliance/criminal-investigation/tax-fraud-alerts) - [Criminal Investigation](/compliance/criminal-investigation) - [Whistleblower Office](/compliance/whistleblower-office) - Languages - [Español](https://www.irs.gov/es) - [中文 (简体)](https://www.irs.gov/zh-hans) - [中文 (繁體)](https://www.irs.gov/zh-hant) - [한국어](https://www.irs.gov/ko) - [Pусский](https://www.irs.gov/ru) - [Tiếng Việt](https://www.irs.gov/vi) - [Kreyòl ayisyen](https://www.irs.gov/ht) - [English](https://www.irs.gov) - Related Sites - [U.S. Treasury](https://www.treasury.gov/) - [Treasury Inspector General for Tax Administration](https://www.treasury.gov/tigta/) - [USA.gov](https://www.usa.gov/) - [USAspending.gov](https://www.usaspending.gov) - [Vote.gov](https://vote.gov/) https://www.facebook.com/IRS https://www.twitter.com/IRSnews https://www.instagram.com/irsnews https://www.linkedin.com/company/irs https://www.youtube.com/user/irsvideos / - [Privacy Policy](/privacy-disclosure/irs-privacy-policy) - [Accessibility](/accessibility)