Disclosure is required any time a tax treaty overrides a tax law Yes.
A protocol is a change of contract. It is important to read both the Convention and the Protocol that apply to the tax year in which the payment is made. The full text of these agreements is available from US Income Tax. A form to submit if you wish to claim certain tax treaty benefits specific to your country of residence.
The United States has income tax treaties with many other countries. Under these treaties, residents who are not necessarily citizens of another country may receive tax relief or exemption from US income tax on certain income derived from sources within the United States. Then report your earnings as normal and enter the treaty exempt amount as negative earnings under Less Common Earnings.
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