NR301 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person NR301 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person Download instructions for fillable...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Read more about NR301 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person