Form 8833 is used by taxpayers to inform the IRS that a tax treaty between the U.S. and another country changes how certain U.S. tax rules apply to them, possibly lowering their tax.
U.S. citizens and resident aliens must file this form if they are using a treaty to change the tax rules, as required by the IRS code (Section 6114) and related regulations. Dual-resident taxpayers, who are considered residents of both the U.S. and another country, also need to file this form under specific regulations (Section 301.7701(b)-7).
If a taxpayer takes multiple positions based on different treaty provisions, they need to file a separate Form 8833 for each position. However, if they receive similar payments or income from the same source, they can report them as a single item on the form.
Where do I enter my Form 8833?
To fill out Form 8833 please follow this path:
- Federal
- Miscellaneous Forms
- Other Miscellaneous Forms
- Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Form 8833