Get Form 8833

Form Rev. July 1998 Department of the Treasury Internal Revenue Service Treaty-Based Return Position Disclosure Under Section 6114 or 7701 b OMB No. 1545-1354 Attach to your tax return. 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. 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 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 or under Regulations section Specific Instructions The identifying number of an individual is his or her social security number or individual taxpayer identification number. Page 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 When and Where To File Attach Form 8833 to your tax return i.e. Form 1040NR Form 1040NR-EZ Form 1120-F etc.. The income tax treaty between the United States and the other country must contain a provision for resolution of conflicting claims of residence. Page 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. See instructions. b Article s List the Internal Revenue Code provision s overruled or modified by the treaty-based return position 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 For Paperwork Reduction Act Notice see back of form. Cat. No. 14895L Rev. 7-98 Form 8833 Rev. 7-98 General Instructions Section references are to the Inter nal Revenue Code unless otherwise noted. 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 below 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. 7701 b -7 Check this box if the taxpayer is a U.S. citizen or resident if an individual or is incorporated in the United States if a corporation 3 Name identifying number if available to the taxpayer and 1 Enter the specific treaty position relied on a Treaty country fixed determinable annual or periodic. See instructions. b Article s List the Internal Revenue Code provision s overruled or modified by the treaty-based return position 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 For Paperwork Reduction Act Notice see back of form. Cat. No. 14895L Rev. 7-98 Form 8833 Rev. 7-98 General Instructions Section references are to the Inter nal Revenue Code unless otherwise noted. 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 below to make the treaty-based return position disclosure required by Regulations section 301. Name Identifying number 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 Regulations section 301. 7701 b -7 Check this box if the taxpayer is a U.S. citizen or resident if an individual or is incorporated in the United States if a corporation 3 Name identifying number if available to the taxpayer and 1 Enter the specific treaty position relied on a Treaty country fixed determinable annual or periodic. See instructions. b Article s List the Internal Revenue Code provision s overruled or modified by the treaty-based return position 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 For Paperwork Reduction Act Notice see back of form. Cat. No. 14895L Rev. 7-98 Form 8833 Rev. 7-98 General Instructions Section references are to the Inter nal Revenue Code unless otherwise noted. Purpose of Form Form 8833 must be used by taxpayers to make the treaty-based return position disclosure required by section 6114. 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 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 or under Regulations section Specific Instructions The identifying number of an individual is his or her social security number or individual taxpayer identification number. their employer identification number. For more information about identifying numbers see the instructions for the tax return with which this form is filed. Enter the information in the following order city province or state and country.