Fillable Form 8833 (Rev. December 2000) (Page 2 of 2) in pdf

Form 8833 (Rev. 12-2000)

Page

General Instructions

If you are a dual-resident taxpayer and

Line 3

you choose to claim treaty benefits, you

Income that is fixed or determinable

Section references are to the Internal

are treated as a nonresident alien in

annual or periodical includes interest

Revenue Code unless otherwise noted.

figuring your U.S. income tax liability for

(other than original issue discount),

the part of the tax year you are

Purpose of Form

dividends, rents, premiums, annuities,

considered a dual-resident taxpayer. If

salaries, wages, and other

Form 8833 must be used by taxpayers

this is the case, attach Form 8833 to

compensation. For more information

to make the treaty-based return position

Form 1040NR, U.S. Nonresident Alien

(including other items of income that are

disclosure required by section 6114. The

Income Tax Return, or Form

fixed or determinable annual or

form must also be used by dual-resident

1040NR-EZ, U.S. Income Tax Return for

periodical), nonresident aliens and

taxpayers (defined below) to make the

Certain Nonresident Aliens With No

dual-resident taxpayers filing as

treaty-based return position disclosure

Dependents. Form 1040NR or Form

nonresident aliens should see section

required by Regulations section

1040NR-EZ must be timely filed

871(a) and Regulations section

301.7701(b)-7. A separate form is

(including extensions). For purposes

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

required for each treaty-based return

other than figuring your U.S. income tax

should see section 881(a) and

position taken by the taxpayer.

liability, you are treated as a U.S.

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

resident (see Regulations section

Who Must File

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

Generally, a taxpayer who takes a

Paperwork Reduction Act Notice. We

When and Where To File

treaty-based return position must

ask for the information on this form to

disclose that position. See Exceptions

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

carry out the Internal Revenue laws of

below.

Form 1040NR, Form 1040NR-EZ, Form

the United States. You are required to

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

give us the information. We need it to

A taxpayer takes a treaty-based

be required to file a tax return, you must

ensure that you are complying with

return position by maintaining that a

treaty of the United States overrules or

file one at the IRS Service Center where

these laws and to allow us to figure and

you would normally file a return to make

modifies a provision of the Internal

collect the right amount of tax.

the treaty-based return position

Revenue Code and thereby causes (or

You are not required to provide the

disclosure under section 6114 (see

potentially causes) a reduction of tax on

information requested on a form that is

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

the taxpayer’s tax return. For these

subject to the Paperwork Reduction Act

or under Regulations section

purposes, a treaty includes, but is not

unless the form displays a valid OMB

301.7701(b)-7.

limited to, an income tax treaty; estate

control number. Books or records

and gift tax treaty; or friendship,

relating to a form or its instructions must

commerce, and navigation treaty. See

Specific Instructions

be retained as long as their contents

Regulations sections 301.6114-1(a) and

may become material in the

(b) for more details and for examples of

U.S. Taxpayer Identifying Number

administration of any Internal Revenue

treaty-based return positions taken by

law. Generally, tax returns and return

The identifying number of an individual is

taxpayers for which they must make

information are confidential, as required

his or her social security number or

disclosure.

by section 6103.

individual taxpayer identification number.

Exceptions. See Regulations section

The identifying number of all others is

The time needed to complete and file

301.6114-1(c) for examples of

their employer identification number.

this form will vary depending on

treaty-based return positions taken by

For more information about identifying

individual circumstances. The estimated

taxpayers for which they are not

numbers, see the instructions for the tax

average time is:

required to make disclosure.

return with which this form is filed.

Recordkeeping

3 hr., 7 min.

A dual-resident taxpayer is an

individual who is considered to be a

Address in Country of Residence

Learning about the

resident of both the United States and

law or the form

1 hr., 35 min.

Enter the information in the following

another country under each country’s

order: city, province or state, and

Preparing and sending

tax laws. The income tax treaty between

country. Follow the country’s practice for

the form to the IRS

1 hr., 43 min.

the United States and the other country

entering the postal code. Please do not

must contain a provision for resolution of

If you have comments concerning the

abbreviate the country name.

accuracy of these time estimates or

conflicting claims of residence.

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. December 2000) Page 2

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