Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8833 tells the IRS you are relying on a tax treaty to reduce or change your U.S. tax. Fill in the official IRS PDF below, explain the treaty position, and download it to attach to your return.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8833?
Form 8833 is the disclosure statement for treaty-based return positions. Section 6114 generally requires a taxpayer who takes the position that a U.S. tax treaty overrides or modifies the Internal Revenue Code, reducing their tax, to disclose that position. Dual-resident taxpayers who claim to be treated as residents of the treaty country also use the form, as required by the regulations under section 7701(b).
The form identifies the treaty country, the specific treaty articles relied on, the Code provisions overruled or modified, and the nature and approximate amount of the income involved, along with a written explanation of the position. Some common positions are exempt from disclosure; the form instructions list the exceptions and the penalties that can apply for failing to disclose when required.
Who files 8833?
- Nonresident aliens claiming treaty benefits that reduce U.S. tax on income reported on Form 1040-NR
- Dual-resident taxpayers electing treaty residence in another country
- U.S. residents and businesses taking a treaty position that modifies how the Code taxes an item of income
- Foreign corporations disclosing treaty-based positions on their U.S. returns
How to fill out 8833
- Enter your name, taxpayer identification number, and address, and check whether you are disclosing under section 6114 or as a dual-resident taxpayer under 301.7701(b)-7.
- Identify the treaty country and the specific treaty article that supports your position.
- List the Internal Revenue Code provisions overruled or modified and the payor of the income if the position concerns payments received.
- Explain the treaty-based position in the space provided, including the nature and approximate amount of the income or payment it applies to.
- Download the completed PDF and attach it to your tax return; a separate Form 8833 is generally needed for each treaty position.
Quick fill 8833 on this page
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Frequently asked questions
Do I always need Form 8833 to claim treaty benefits?
No. The regulations waive disclosure for several common situations, such as certain treaty-reduced withholding on investment income. Check the form instructions for the list of exceptions before assuming you must file.
What happens if I skip a required disclosure?
The tax law imposes a penalty for each failure to disclose a treaty-based position when disclosure is required, and the treaty benefit itself can be examined. Filing Form 8833 with the return is the safe course when you are relying on a treaty.
Can I file Form 8833 by itself?
It normally attaches to your income tax return, such as Form 1040-NR or Form 1120-F. If you are not otherwise required to file a return, the instructions explain when and where to send the form on its own.