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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), must be used by taxpayers to make the treaty-based return position disclosure required by section 6114 and the regulations thereunder (Regulations section 301.6114-1). The form must also be used by dual-resident taxpayers to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7.