Form 8833

(Rev. September 2017)

Department of the Treasury 

Internal Revenue Service 

Treaty-Based Return Position Disclosure 

Under Section 6114 or 7701(b)

▶ Attach to your tax return.

▶ Go to www.irs.gov/Form8833 for the latest information.

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. 9-2017) 
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Form 8833 (Rev. 9-2017) 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 

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 and 

the regulations thereunder (Regulations 

section 301.6114-1). 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 annually for 

each treaty-based return position taken 

by the taxpayer, although a taxpayer 

may treat payments or income items of 

the same type received from the same 

payor as a single item for reporting 

purposes.

Who Must File 

Generally, a taxpayer who takes a 

treaty-based return position must 

disclose that position, unless reporting is 

specifically waived. 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. 

Reporting specifically required. 

Regulations section 301.6114-1(b) 

specifically requires reporting on a Form 

8833 for the following treaty-based 

return positions. Note that this is not an 

exhaustive list of all positions that are 

reportable on a Form 8833 and that 

some specifically reportable positions 

are waived in certain circumstances 

under Regulations section 301.6114-1(c). 

• That a nondiscrimination provision of 

the treaty prevents the application of an 

otherwise applicable Code provision, 

other than with respect to making an 

election under section 897(i);

• That a treaty reduces or modifies the 

taxation of gain or loss from the 

disposition of a U.S. real property 

interest;

• That a treaty reduces or modifies the 

branch profits tax (section 884(a)) or the 

tax on excess interest (section 884(f)(1)

(B));

• That a treaty exempts from tax or 

reduces the rate of tax on dividends or 

interest paid by a foreign corporation 

that are U.S.-sourced under section 

861(a)(2)(B) or section 884(f)(1)(A);

• That a treaty exempts from tax or 

reduces the rate of tax on fixed or 

determinable annual or periodical (FDAP) 

income that a foreign person receives 

from a U.S. person, but only if:

 (1) The amount is not properly 

reported on Form 1042-S and the foreign 

person is: (a) a controlled foreign 

corporation (as defined in section 957) in 

which the U.S. person is a U.S. 

shareholder (as defined in section 

951(b)); (b) a foreign corporation that is 

controlled by a U.S. person within the 

meaning of section 6038; (c) a foreign 

corporation that is a 25-percent 

shareholder of the U.S. person under 

section 6038A; or (d) a foreign related 

party, as defined under section 

6038A(c)(2)(B);

(2) The foreign person is related to the 

payor under section 267(b) or section 

707(b) and receives income exceeding 

$500,000, in the aggregate, from the 

payor and the treaty contains a limitation 

on benefits article; or

(3) The treaty imposes additional 

conditions for the entitlement of treaty 

benefits (for example, the treaty requires 

the foreign corporation claiming a 

preferential rate on dividends to meet 

ownership percentage and ownership 

period requirements);

• That income effectively connected with 

a U.S. trade or business of a taxpayer is 

not attributable to a permanent 

establishment or a fixed base in the 

United States;

• That a treaty modifies the amount of 

business profits of a taxpayer 

attributable to a permanent 

establishment or a fixed base in the 

United States;

• That a treaty alters the source of any 

item of income or deduction (unless the 

taxpayer is an individual);

• That a treaty grants a credit for a 

foreign tax which is not allowed by the 

Code; 

• That the residency of an individual is 

determined under a treaty and apart 

from the Code. See Dual-resident 

taxpayer below.

Exceptions from reporting. Regulations 

section 301.6114-1(c) waives reporting 

on a Form 8833 for certain treaty-based 

return positions. In some instances, the 

waiver narrowly applies to exempt from 

reporting a treaty position that is 

specifically reportable, and thus careful 

review of the regulations is advised. In 

addition, some waivers do not apply to 

positions that are specifically required to 

be reported under these form 

instructions. See Reporting specifically 

required by Form 8833 instructions, later.

Positions for which reporting is waived 

include, but are not limited to, the 

following. See Regulations section 

301.6114-1(c) for other waivers from 

reporting.

• That a treaty reduces or modifies the 

taxation of income derived by an 

individual from dependent personal 

services, pensions, annuities, social 

security, and other public pensions, as 

well as income derived by artists, 

athletes, students, trainees, or teachers;

• That a Social Security Totalization 

Agreement or Diplomatic or Consular 

Agreement reduces or modifies the 

income of a taxpayer;

• That a treaty exempts a taxpayer from 

the excise tax imposed by section 4371, 

but only if certain conditions are met (for 

example, the taxpayer has entered into 

an insurance excise tax closing 

agreement with the IRS);

• That a treaty exempts from tax or 

reduces the rate of tax on FDAP income, 

if the beneficial owner is an individual or 

governmental entity;

• If a partnership, trust, or estate has 

disclosed a treaty position that the 

partner or beneficiary would otherwise 

be required to disclose;

• Unless modified by the instructions 

below, that a treaty exempts from tax or 

reduces the rate of tax on FDAP income 

that is properly reported on Form 1042-S 

and the amount is received by a:

a. Related party (within the meaning of 

section 6038A(c)(2)) from a reporting 

corporation within the meaning of 

section 6038A(a) (a domestic corporation 

that is 25% foreign owned and required 

to file Form 5472);

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 withholding 

foreign trust (whether the Form 1042-S 

reporting is on a specific payee or 

pooled basis); or

c. Taxpayer that is not an individual or 

a State, if the amounts are not received 

through an account with an intermediary 
Form 8833 (Rev. 9-2017) Page 4 

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.

Reporting specifically required by 

Form 8833 instructions. The following 

are amounts for which a treaty-based 

return disclosure on Form 8833 is 

specifically required under these 

instructions.

• Amounts described in paragraph a or 

c, above, that are received by a 

corporation that is a resident under the 

domestic law of both the United States 

and a foreign treaty jurisdiction (a dualresident corporation).

• Amounts described in paragraph a or 

c, above, 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 a or 

c, above, 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 a or 

c, above, 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).

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. 

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.

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 

(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. 

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, Initial and 

Annual Expatriation Statement, and 

Pub. 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 

fix 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). 

Line 4

Name the specific test in the Limitations 

on Benefits (LOB) article that is met. See 

Table 4, Limitation on Benefits, at 

IRS.gov/Individuals/InternationalTaxpayers/Tax-Treaty-Tables, for a 

summary of the various tests contained 

in the LOB article of each treaty. If you 

have made a request with the U.S. 

competent authority for a discretionary 

determination and that request is still 

pending, you may not claim benefits, 

unless the treaty or technical explanation 

specifically provides otherwise. 

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), 

unless it is waived under Regulations 

section 301.6114-1(c). If applicable, the 

taxpayer must explain why it meets the 

Limitation on Benefits test identified on 

line 4, the basis for the taxpayer meeting 

any special requirements for claiming 

benefits, such as those required to be 

included on line 15 of Form W-8BEN-E, 

and the amount (or a reasonable estimate 

thereof) of the income affected by the 

treaty claim. See Regulations section 

301.6114-1(d)(3) regarding rules for 

reporting estimates of certain types of 

income, such as sales or services income.
Form 8833 (Rev. 9-2017) Page 5 

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 and business 

taxpayers filing this form is approved 

under OMB control numbers 1545-0074 

and 1545-0123. 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.