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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.

Information about Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), including recent updates, related forms, and instructions on how to file. Taxpayers use Form 8833 to make the treaty-based return position disclosure required by section 6114.

This update reflects changes to the Form 8938 reporting requirements made in the final regulations under section 6038D

Review a list of current tax year Free File Fillable Forms and their limitations.

Form 1116 — Certain income re-sourced by treaty - YouTube video text script

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty.

Publication 597 discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax. This publication provides information on the income tax treaty between the United States and Canada. It discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax.

Information about Publication 901, U.S. Tax Treaties, including recent updates. Publication 901 explains whether a tax treaty between the U.S. and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.

Tax Gap November 2008 Article

Some of the more common questions and answers about Estate Tax issues for decedents who were nonresidents not citizens of the United States at death.