Form 8833

(Rev. December 2013)

Department of the Treasury 

Internal Revenue Service 

Treaty-Based Return Position Disclosure 

Under Section 6114 or 7701(b) ▶ Attach to your tax return.

▶ Information about Form 8833 and its instructions is at www.irs.gov/form8833.

OMB No. 1545-1354

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). 

Name U.S. taxpayer identifying number Reference ID number, if any (see instructions)

Address in country of residence Address in the United States 

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Note. If the taxpayer is a dual-resident taxpayer and a long-term resident, by electing to be treated as a resident of a foreign country 

for purposes of claiming benefits under an applicable income tax treaty, the taxpayer will be deemed to have expatriated pursuant to 

section 877A. For more information, see the instructions.

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

1 Enter the specific treaty position relied on: 

a Treaty country 

b Article(s) 

2 List the Internal Revenue Code provision(s) overruled or 

modified by the treaty-based return position 

3 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. 

4 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 ▶

5 Is the taxpayer disclosing a treaty-based return position for which reporting is specifically required pursuant 

to Regulations section 301.6114-1(b)? . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” enter the specific subsection(s) of Regulations section 301.6114-1(b) requiring reporting . . . . ▶

Also include the information requested in line 6. 

6 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 

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 14895L Form 8833 (Rev. 12-2013) 
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Form 8833 (Rev. 12-2013) Page 3 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments

For the latest information about 

developments related to Form 8833 and 

its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8833.

General 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 later) 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. 

Who Must File 

Generally, a taxpayer who takes a 

treaty-based return position must 

disclose that position. See Exceptions 

from reporting below. 

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. 

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. 

In general, disclosure of a treatybased return position is not required for 

amounts that are: 

1. Reported on Form 1042-S, and 

2. Received by a: 

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. 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. 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. 

However, Regulations sections 

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

provide that the exceptions described 

above do not apply to any amounts for 

which a treaty-based return disclosure is 

specifically required under these 

instructions. 

The following are amounts for which a 

treaty-based return disclosure on Form 

8833 is specifically required. 

• 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). 

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 under those provisions 

he or she is a resident of the foreign 

country for treaty purposes, the 

individual may claim treaty benefits as a 

resident of that foreign country, provided 

that he or she complies with the 

instructions below. 

If you are an individual who is a 

dual-resident taxpayer and you choose to 

claim treaty benefits as a resident of the 

foreign country, 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 you are eligible to be treated as 

a resident of the foreign country pursuant 

to the applicable income tax treaty and you 

choose to claim benefits as a resident of 

such foreign country, 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. 

In order to be treated as a resident of the 

foreign country, you must timely file 

(including extensions) Form 1040NR or 

Form 1040NR-EZ with the Form 8833 

attached. If you choose to be treated as a 

resident of a foreign country under an 

income tax treaty, you are still treated as a 

U.S. resident for purposes other than 

figuring your U.S. income tax liability (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. 

Specific Instructions 

U.S. Taxpayer Identifying Number 

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. 

For more information about identifying 

numbers, see the instructions for the tax 

return with which this form is filed. 

Reference ID Number 

If the taxpayer is a foreign corporation, 

enter any reference ID number assigned 

to the foreign corporation by a U.S. 

person with respect to which information 

reporting is required (for example, on 

Form 5471 or Form 5472).

Address in Country of Residence 

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. 
Form 8833 (Rev. 12-2013) Page 4 

Termination of U.S. Residency 

If you are a dual-resident taxpayer and a 

long-term resident (LTR) and you are 

filing this form to be treated as a resident 

of a foreign country for purposes of 

claiming benefits under an applicable 

U.S. income tax treaty, you will be 

deemed to have terminated your U.S. 

residency status for federal income tax 

purposes. Because you are terminating 

your U.S. residency status, you may be 

subject to tax under section 877A and 

you must file Form 8854, Initial and 

Annual Expatriation Statement. You are 

an LTR if you were a lawful permanent 

resident of the United States in at least 8 

of the last 15 tax years ending with the 

year your status as an LTR ends. For 

additional information, see the 

Instructions for Form 8854, and 

Publication 519, U.S. Tax Guide for 

Aliens.

Line 3 

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 dualresident 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). 

Line 5 

If the taxpayer answers “Yes” to the 

question on line 5, the taxpayer must 

enter the subsection of Regulations 

section 301.6114-1(b) with respect to 

which the taxpayer is disclosing a treatybased return position. The taxpayer must 

also provide the information requested 

on line 6.

Line 6

All taxpayers taking a treaty-based 

return position must provide the 

requested information on line 6, 

regardless of whether reporting is 

explicitly required under Regulations 

section 301.6114-1(b).

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. 

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records 

relating to a form or its instructions must 

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. 

The time needed to complete and file 

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. 

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.