Form 8833 - Treaty-Based Return Position Disclosure Under Section 6114 Or 7701(B) Page 3
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Form 8833 (Rev. 12-2013)
Page
Section references are to the Internal
b. Beneficial owner that is a direct
If you are an individual who is a
Revenue Code unless otherwise noted.
account holder of a U.S. financial
dual-resident taxpayer and you choose to
institution or qualified intermediary, or a
claim treaty benefits as a resident of the
Future Developments
direct partner, beneficiary or owner of a
foreign country, you are treated as a
withholding foreign partnership or trust,
nonresident alien in figuring your U.S.
For the latest information about
from that U.S. financial institution,
income tax liability for the part of the tax
developments related to Form 8833 and
qualified intermediary, or withholding
year you are considered a dual-resident
its instructions, such as legislation
foreign partnership or trust, or
taxpayer. If you are eligible to be treated as
enacted after they were published, go to
a resident of the foreign country pursuant
c. Taxpayer that is not an individual or
to the applicable income tax treaty and you
a State, if the amounts are not received
General Instructions
choose to claim benefits as a resident of
through an account with an intermediary
such foreign country, attach Form 8833 to
or with respect to an interest in a
Form 1040NR, U.S. Nonresident Alien
Purpose of Form
partnership or a simple or grantor trust,
Income Tax Return, or Form 1040NR-EZ,
and if the amounts do not total more
U.S. Income Tax Return for Certain
Form 8833 must be used by taxpayers
than $500,000 for the tax year.
Nonresident Aliens With No Dependents.
to make the treaty-based return position
However, Regulations sections
In order to be treated as a resident of the
disclosure required by section 6114. The
301.6114-1(c)(6)(ii), (7)(iv), and (8)(ii)
foreign country, you must timely file
form must also be used by dual-resident
provide that the exceptions described
(including extensions) Form 1040NR or
taxpayers (defined later) to make the
above do not apply to any amounts for
Form 1040NR-EZ with the Form 8833
treaty-based return position disclosure
which a treaty-based return disclosure is
attached. If you choose to be treated as a
required by Regulations section
specifically required under these
resident of a foreign country under an
301.7701(b)-7. A separate form is
instructions.
income tax treaty, you are still treated as a
required for each treaty-based return
U.S. resident for purposes other than
position taken by the taxpayer.
The following are amounts for which a
figuring your U.S. income tax liability (see
treaty-based return disclosure on Form
Who Must File
Regulations section 301.7701(b)-7(a)(3)).
8833 is specifically required.
Generally, a taxpayer who takes a
When and Where To File
• Amounts described in paragraph 2a or
treaty-based return position must
2c earlier that are received by a
disclose that position. See Exceptions
Attach Form 8833 to your tax return (i.e.,
corporation that is a resident under the
from reporting below.
Form 1040NR, Form 1040NR-EZ, Form
domestic law of both the United States
A taxpayer takes a treaty-based return
1120-F, etc.). If you would not otherwise
and a foreign treaty jurisdiction.
position by maintaining that a treaty of
be required to file a tax return, you must
• Amounts described in paragraph 2a or
the United States overrules or modifies
file one at the IRS Service Center where
2c earlier that are received by a
a provision of the Internal Revenue
you would normally file a return to make
corporation that is a resident of both the
Code and thereby causes (or potentially
the treaty-based return position
jurisdiction whose treaty is invoked and
causes) a reduction of tax on the
disclosure under section 6114 (see
another foreign jurisdiction that has an
taxpayer’s tax return. For these
Regulations section 301.6114-1(a)(1)(ii))
income tax treaty with that treaty
purposes, a treaty includes, but is not
or under Regulations section
jurisdiction. See Revenue Ruling
limited to, an income tax treaty; estate
301.7701(b)-7.
2004-76, 2004-31 I.R.B. 111, available at
and gift tax treaty; or friendship,
Specific Instructions
commerce, and navigation treaty. See
Regulations sections 301.6114-1(a) and
• Amounts described in paragraph 2a or
(b) for more details and for examples of
U.S. Taxpayer Identifying Number
2c earlier that are received by a foreign
treaty-based return positions taken by
collective investment vehicle that is a
The identifying number of an individual is
taxpayers for which they must make
contractual arrangement and not a
his or her social security number or
disclosure.
person under foreign law. See Example
individual taxpayer identification number.
7 of Regulations section 1.894-1(d)(5).
Exceptions from reporting. See
The identifying number of all others is
Regulations section 301.6114-1(c) for
• Amounts described in paragraph 2a or
their employer identification number.
examples of treaty-based return
2c earlier that are received by a foreign
For more information about identifying
positions taken by taxpayers for which
“interest holder” in a “domestic reverse
numbers, see the instructions for the tax
they are not required to make
hybrid entity,” as those terms are used
return with which this form is filed.
disclosure.
in Regulations section 1.894-1(d)(2).
Reference ID Number
In general, disclosure of a treaty-
Dual-resident taxpayer. An alien
based return position is not required for
individual is a dual-resident taxpayer if
If the taxpayer is a foreign corporation,
amounts that are:
that individual is considered to be a
enter any reference ID number assigned
1. Reported on Form 1042-S, and
resident of both the United States and
to the foreign corporation by a U.S.
2. Received by a:
another country under each country’s
person with respect to which information
tax laws. If the income tax treaty
a. Related party from a reporting
reporting is required (for example, on
between the United States and the other
corporation within the meaning of
Form 5471 or Form 5472).
country contains a provision for
section 6038A (relating to information
Address in Country of Residence
resolution of conflicting claims of
returns on Form 5472 filed by U.S.
residence by the United States and its
corporations that are 25-percent owned
Enter the information in the following
treaty partner, and the individual
by a foreign person),
order: city, province or state, and
determines that under those provisions
country. Follow the country’s practice for
he or she is a resident of the foreign
entering the postal code. Please do not
country for treaty purposes, the
abbreviate the country name.
individual may claim treaty benefits as a
resident of that foreign country, provided
that he or she complies with the
instructions below.
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