8833

Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Agency
IRS
Revision
Rev. December 2022
Fillable fields
41
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 8833 online
Page 1 of form 8833

Form 8833: Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), is the form taxpayers use to make the treaty-based return position disclosure required by Internal Revenue Code section 6114. The About page says dual-resident taxpayers also use it to make the disclosure required by Regulations section 301.7701(b)-7.

The instructions explain that a taxpayer takes a treaty-based return position by maintaining that a U.S. treaty overrules or modifies a provision of the Internal Revenue Code and thereby causes, or potentially causes, a reduction of tax on the return. A separate form is attached for each position taken, and some positions are waived from reporting under Regulations section 301.6114-1(c).

The form is attached to a tax return such as Form 1040-NR or Form 1120-F. The instructions are printed in the same PDF. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8833

Header and penalty note

Name, U.S. taxpayer identifying number, reference ID number, and addresses in the country of residence and in the United States, under a note on the penalty for not disclosing.

Disclosure boxes

Boxes for a section 6114 disclosure, a dual-resident disclosure under Regulations section 301.7701(b)-7, and a taxpayer who is a U.S. citizen, resident or U.S. incorporated.

Lines 1 and 2

The treaty country and article(s) relied on, and the Internal Revenue Code provision(s) overruled or modified by the position.

Line 3

Name, identifying number and U.S. address of the payor of the income, if the income is fixed or determinable annual or periodical.

Lines 4 and 5

The limitation on benefits provisions relied on, and whether the position is one specifically required to be reported under Regulations section 301.6114-1(b).

Line 6

An explanation of the position, a brief summary of the facts, and the nature and amount of each item for which the treaty benefit is claimed.

How to fill out Form 8833

  1. 1

    Header

    Enter the name and U.S. taxpayer identifying number: an SSN or ITIN for an individual, an EIN for others. The instructions say to enter the foreign address as city, province or state, and country, without abbreviating the country.

  2. 2

    Disclosure boxes

    Check one or both disclosure boxes, and the separate box if the taxpayer is a U.S. citizen or resident or is incorporated in the United States.

  3. 3

    Lines 1 and 2

    Enter the treaty country and the article(s) relied on, then list the Code provision(s) the position overrules or modifies.

  4. 4

    Line 3

    For FDAP income, enter the payor's name, identifying number if available, and U.S. address. The instructions say FDAP includes interest, dividends, rents, premiums, annuities, salaries, wages, and other compensation.

  5. 5

    Line 4

    The instructions say to name the specific test in the treaty's Limitation on Benefits article that is met, and point to Table 4 on IRS.gov for a summary.

  6. 6

    Lines 5 and 6

    If line 5 is Yes, enter the subsection(s) of Regulations section 301.6114-1(b). Then explain the position on line 6, with a brief summary of facts and the amount, or a reasonable estimate, of income affected.

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Where it goes, penalties and residency

Attach to the return

The instructions say to attach Form 8833 to the tax return, such as Form 1040-NR or Form 1120-F.

No return otherwise required

The instructions say a taxpayer not otherwise required to file a return files one at the IRS Service Center where a return would normally be filed, to make the disclosure.

One form per position

The form says to attach a separate Form 8833 for each treaty-based return position. The instructions allow payments of the same type from the same payor to be treated as a single item.

Penalty

The form says 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), citing section 6712.

Dual residents

The instructions say a dual-resident individual claiming benefits as a foreign resident is treated as a nonresident alien in figuring U.S. income tax for that part of the year, but still a U.S. resident for other purposes.

Long-term resident

The instructions say a person is a long-term resident if they were a lawful permanent resident of the United States in at least 8 of the last 15 tax years ending with the year that status ends.

Related forms

Who attaches Form 8833?

  • Taxpayers taking a treaty position

    The instructions say a taxpayer who takes a treaty-based return position generally discloses it, unless reporting is specifically waived. A treaty includes an income tax, estate and gift tax, or friendship, commerce, and navigation treaty.

  • Dual-resident individuals

    An alien individual who is a resident of both the United States and another country under each country's tax laws and claims treaty benefits as a foreign resident. The instructions name Form 1040-NR with Form 8833 attached.

  • Foreign corporations

    Foreign corporations attach it to returns such as Form 1120-F and enter any reference ID number a U.S. person assigned them for information reporting, for example on Form 5471 or Form 5472.

  • U.S. citizens, residents and corporations

    The form has a box to check if the taxpayer is a U.S. citizen or resident or is incorporated in the United States.

  • Long-term residents

    The form notes that a dual-resident long-term resident who elects foreign residency under a treaty will be deemed to have expatriated under section 877A. The instructions point to Form 8854.

  • Waived positions

    The instructions list waivers, such as treaty changes to tax on pensions, social security, or income of students, trainees, or teachers, and FDAP income when the beneficial owner is an individual.

Individuals and entities that take a treaty-based return position attach it to their own tax return.

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Questions about Form 8833

Is Form 8833 filed on its own?

No. The form says to attach it to the tax return, and the instructions name returns such as Form 1040-NR and Form 1120-F.

Is one form enough for several treaty positions?

No. The form says to attach a separate Form 8833 for each treaty-based return position taken.

What if a position is not disclosed?

The form says failure to disclose may result in a penalty of $1,000, or $10,000 in the case of a C corporation, under section 6712.

Does every treaty benefit need Form 8833?

No. The instructions say Regulations section 301.6114-1(c) waives reporting for certain positions, and advise careful review because some waivers apply narrowly.

Who is a dual-resident taxpayer?

The instructions say an alien individual is a dual-resident taxpayer if considered a resident of both the United States and another country under each country's tax laws.

What if no tax return would otherwise be filed?

The instructions say a return is still filed, at the IRS Service Center where a return would normally be filed, to make the disclosure.