Form 8833 Treaty-Based Return Position Disclosure

Under Section 6114 or 7701(b) OMB No. 1545-1354

(Rev. August 2006)

Department of the Treasury

Internal Revenue Service

Name U.S. taxpayer identifying number

Cat. No. 14895L Form 8833 (Rev. 8-2006)

Address in country of residence Address in the United States

Check this box if the taxpayer is a U.S. citizen or resident or is incorporated in the United States 

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a

Article(s)

List the Internal Revenue Code provision(s) overruled or

modified by the treaty-based return position

Name, identifying number (if available to the taxpayer), and

address in the United States of the payor of the income (if

fixed or determinable annual or periodical). See instructions.

List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application

of that article 

Explain the treaty-based return position taken. Include a brief summary of the facts on which it is based. Also, list the nature

and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or

other item (as applicable) for which the treaty benefit is claimed

Enter the specific treaty position relied on:

Treaty country

b

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Attach a separate Form 8833 for each treaty-based return position taken. Failure to disclose a treaty-based return position may

result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712).

Check one or both of the following boxes as applicable:

● The taxpayer is disclosing a treaty-based return position as required by section 6114 

● The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based return position as required by 

Regulations section 301.7701(b)-7 

For Paperwork Reduction Act Notice, see page 3.

Attach to your tax return.
General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Who Must File

Specific Instructions

Purpose of Form

Form 8833 must be used by taxpayers

to make the treaty-based return position

disclosure required by section 6114. The

form must also be used by dual-resident

taxpayers (defined on this page) to make

the treaty-based return position

disclosure required by Regulations

section 301.7701(b)-7. A separate form

is required for each treaty-based return

position taken by the taxpayer.

Generally, a taxpayer who takes a

treaty-based return position must

disclose that position. See Exceptions

from reporting below. The identifying number of an individual is

his or her social security number or

individual taxpayer identification number.

The identifying number of all others is

their employer identification number.

Exceptions from reporting. See

Regulations section 301.6114-1(c) for

examples of treaty-based return

positions taken by taxpayers for which

they are not required to make

disclosure.

Form 8833 (Rev. 8-2006) Page 2

If you are a dual-resident taxpayer and

you choose to claim treaty benefits, you

are treated as a nonresident alien in

figuring your U.S. income tax liability for

the part of the tax year you are

considered a dual-resident taxpayer. If

this is the case, attach Form 8833 to

Form 1040NR, U.S. Nonresident Alien

Income Tax Return, or Form 1040NR-EZ,

U.S. Income Tax Return for Certain

Nonresident Aliens With No Dependents.

Form 1040NR or Form 1040NR-EZ must

be timely filed (including extensions). For

purposes other than figuring your U.S.

income tax liability, you are treated as a

U.S. resident (see Regulations section

301.7701(b)-7(a)(3)).

When and Where To File

Attach Form 8833 to your tax return (i.e.,

Form 1040NR, Form 1040NR-EZ, Form

1120-F, etc.). If you would not otherwise

be required to file a tax return, you must

file one at the IRS Service Center where

you would normally file a return to make

the treaty-based return position

disclosure under section 6114 (see

Regulations section 301.6114-1(a)(1)(ii))

or under Regulations section

301.7701(b)-7.

U.S. Taxpayer Identifying Number

A taxpayer takes a treaty-based

return position by maintaining that a

treaty of the United States overrules or

modifies a provision of the Internal

Revenue Code and thereby causes (or

potentially causes) a reduction of tax on

the taxpayer’s tax return. For these

purposes, a treaty includes, but is not

limited to, an income tax treaty; estate

and gift tax treaty; or friendship,

commerce, and navigation treaty. See

Regulations sections 301.6114-1(a) and

(b) for more details and for examples of

treaty-based return positions taken by

taxpayers for which they must make

disclosure.

What’s New

Regulations section 301.6114-1 was

recently amended to waive reporting

under section 6114 in certain

circumstances where payment is

properly reported on Form 1042-S,

Foreign Person’s U.S. Source Income

Subject to Withholding. However, this

waiver does not apply to the extent

reporting is specifically required in these

instructions. For more information, see

Exceptions from reporting below.

Tax years ending after December

31, 2004. In general, for tax years

ending after December 31, 2004,

disclosure of a treaty-based return

position is not required for amounts that

are:

1. Reported on Form 1042-S, and

2. Received:

a. By a related party from a reporting

corporation within the meaning of

section 6038A (relating to information

returns on Form 5472 filed by U.S.

corporations that are 25-percent owned

by a foreign person),

b. By a beneficial owner that is a

direct account holder of a U.S. financial

institution or qualified intermediary, or a

direct partner, beneficiary or owner of a

withholding foreign partnership or trust,

from that U.S. financial institution,

qualified intermediary, or withholding

foreign partnership or trust, or

c. By a taxpayer that is not an

individual or a State, if the amounts are

not received through an account with an

intermediary or with respect to an

interest in a partnership or a simple or

grantor trust, and if the amounts do not

total more than $500,000 for the tax

year.

Tax years beginning after December

31, 2005. Regulations sections

301.6114-1(c)(6)(ii), (7)(iv), and (8)(ii)

provide that the exceptions described

earlier do not apply to any amounts for

which a treaty-based return disclosure is

specifically required under these

instructions.

● Amounts described in paragraph 2a or

2c earlier that are received by a

corporation that is a resident under the

domestic law of both the United States

and a foreign treaty jurisdiction.

● Amounts described in paragraph 2a or

2c earlier that are received by a

corporation that is a resident of both the

jurisdiction whose treaty is invoked and

another foreign jurisdiction that has an

income tax treaty with that treaty

jurisdiction. See Revenue Ruling

2004-76, 2004-31 I.R.B. 111, available at

www.irs.gov/pub/irs-irbs/irb04-31.pdf.

● Amounts described in paragraph 2a or

2c earlier that are received by a foreign

collective investment vehicle that is a

contractual arrangement and not a

person under foreign law. See Example

7 of Regulations section 1.894-1(d)(5).

● Amounts described in paragraph 2a or

2c earlier that are received by a foreign

“interest holder” in a “domestic reverse

hybrid entity,” as those terms are used

in Regulations section 1.894-1(d)(2).

The following are amounts for which a

treaty-based return disclosure on Form

8833 is specifically required for tax years

beginning after December 31, 2005.

For more information about identifying

numbers, see the instructions for the tax

return with which this form is filed.

Dual-resident taxpayer. An alien

individual is a dual-resident taxpayer if

that individual is considered to be a

resident of both the United States and

another country under each country’s

tax laws. If the income tax treaty

between the United States and the other

country contains a provision for

resolution of conflicting claims of

residence by the United States and its

treaty partner, and the individual

determines that he or she is a resident

of the foreign country for treaty

purposes, the individual may claim treaty

benefits as a resident of that country.

Enter the information in the following

order: city, province or state, and

country. Follow the country’s practice for

entering the postal code. Please do not

abbreviate the country name.

Address in Country of Residence

Income that is fixed or determinable

annual or periodical includes interest

(other than original issue discount),

dividends, rents, premiums, annuities,

salaries, wages, and other

compensation. For more information

(including other items of income that are

fixed or determinable annual or

periodical), nonresident aliens and

dual-resident taxpayers filing as

nonresident aliens should see section

871(a) and Regulations section

1.871-7(b) and (c). Foreign corporations

should see section 881(a) and

Regulations section 1.881-2(b) and (c).

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Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

Recordkeeping 3 hr., 7 min.

Learning about the

law or the form 1 hr., 35 min.

Preparing and sending

the form to the IRS 1 hr., 43 min.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form

simpler, we would be happy to hear

from you. See the instructions for the tax

return with which this form is filed.

Form 8833 (Rev. 8-2006) Page 3

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by section 6103.

You are not required to provide the

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subject to the Paperwork Reduction Act

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this form will vary depending on

individual circumstances. The estimated

burden for individual taxpayers filing this

form is approved under OMB control

number 1545-0074 and is included in

the estimates shown in the instructions

for their individual income tax return. The

estimated burden for all other taxpayers

who file this form is shown below.