Form 8833

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

Tax form 8833 is used by all U.S. taxpayers to report tax treaty benefits from a U.S. income tax treaty. The majority of treaty benefits in fact do not require the filing of form 8833. IRS form 8833 is also used in other situations, such as declaring tax treaty based residency which allows a U.S. tax resident to file a U.S. nonresident tax return.