Form 8833
E698586
Form 8833 is an IRS disclosure form used by taxpayers to report and explain positions taken under an income tax treaty that differ from U.S. tax law.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Form 8833 canonical | 1 |
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf | Internal Revenue Service form ⓘ |
| appliesTo |
income tax
ⓘ
withholding tax on certain payments ⓘ |
| category | international tax compliance ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| exception | some treaty-based positions are exempt from disclosure under IRS regulations ⓘ |
| filedWith |
Form 1040
NERFINISHED
ⓘ
Form 1040-NR NERFINISHED ⓘ Form 1120 NERFINISHED ⓘ Form 1120-F NERFINISHED ⓘ U.S. federal income tax return ⓘ |
| filingRequirement |
must be filed for certain treaty-based exemptions from U.S. tax
ⓘ
must be filed when a treaty position affects residency under section 7701(b) ⓘ must be filed when a treaty position reduces or modifies U.S. tax that would otherwise be due ⓘ |
| format |
fillable PDF
ⓘ
paper form ⓘ |
| governingBody | U.S. Department of the Treasury NERFINISHED ⓘ |
| informationRequired |
Internal Revenue Code provisions overruled or modified
ⓘ
explanation of how the treaty overrides or modifies U.S. law ⓘ facts on which the treaty position is based ⓘ specific treaty article relied upon ⓘ taxpayer identification ⓘ treaty country ⓘ type and amount of income affected ⓘ |
| issuedBy | Internal Revenue Service NERFINISHED ⓘ |
| jurisdiction | federal income tax ⓘ |
| language | English ⓘ |
| legalBasis |
Internal Revenue Code section 6114
NERFINISHED
ⓘ
Internal Revenue Code section 7701(b) NERFINISHED ⓘ |
| officialName | Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) NERFINISHED ⓘ |
| penalty |
failure to file may result in a monetary penalty
ⓘ
failure to file may result in disallowance of the treaty benefit ⓘ |
| publicationType | tax form and instructions available on IRS website ⓘ |
| purpose |
to disclose treaty-based return positions that override or modify U.S. tax law
ⓘ
to explain positions taken under an income tax treaty that differ from U.S. Internal Revenue Code provisions ⓘ |
| relatedConcept |
tax treaty override disclosure
ⓘ
treaty-based return position ⓘ |
| relatedForm |
Form 1040
NERFINISHED
ⓘ
Form 1040-NR NERFINISHED ⓘ Form 1120-F NERFINISHED ⓘ |
| relatedTo |
U.S. income tax returns
ⓘ
income tax treaties ⓘ |
| usedBy |
U.S. citizens
ⓘ
U.S. domestic corporations ⓘ corporate taxpayers ⓘ estates ⓘ foreign corporations with U.S. filing obligations ⓘ individual taxpayers ⓘ nonresident aliens ⓘ partnerships ⓘ resident aliens ⓘ trusts ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.