Fill out Form 8833 (Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)) online
Form 8833 is a disclosure form used by taxpayers who take a position on their U.S. tax return that is based on a tax treaty between the United States and a foreign country. The form is required whenever a treaty provision overrides or modifies an Internal Revenue Code provision, or when claiming treaty benefits under Section 7701(b) for residency determination.
How to fill out Form 8833 (Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b))
Identify the treaty and provisions
Enter the specific tax treaty being relied upon (by country name) and the article number. Identify the Internal Revenue Code provision that is being overridden or modified by the treaty position.
Describe the treaty-based position
Provide a detailed explanation of the treaty-based return position, including the nature of the income, the treaty provision claimed, and how the treaty reduces the tax liability compared to what would apply under the Internal Revenue Code alone.
Report the income and tax impact
Enter the amount of income subject to the treaty position and the amount of tax reduced or eliminated as a result. If the position involves withholding, report the amount of U.S. tax that would have been withheld without the treaty.
Attach to your tax return and file
Complete all required fields, sign if applicable, and attach Form 8833 to your federal income tax return. If you are taking multiple treaty-based positions, file a separate Form 8833 for each position.
About Form 8833 (Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b))
Who needs this form
Any taxpayer (individual or entity) who takes a return position that a U.S. tax treaty overrides or modifies a provision of the Internal Revenue Code, and the position reduces the taxpayer's tax liability. This includes claiming reduced withholding rates on income, exemptions from U.S. tax on certain income types, or treaty-based residency determinations.
Where to submit
Attach Form 8833 to your income tax return (Form 1040, 1040-NR, 1120, or 1120-F) for the tax year in which the treaty-based position is taken. If no return is required, file the form at the IRS address specified in the instructions.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing Form 8833 when claiming treaty benefits, which can result in a $1,000 penalty per failure ($10,000 for C corporations)
- Failing to identify the specific treaty article and the Internal Revenue Code provision being overridden
- Not providing a sufficient explanation of the treaty-based position and how it applies to the taxpayer's facts
- Confusing Form 8833 with Form W-8BEN, which is used for withholding purposes rather than return position disclosure
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What is the penalty for not filing Form 8833?
The penalty for failing to disclose a treaty-based return position on Form 8833 is $1,000 per failure for individuals ($10,000 for C corporations). The penalty can be waived if the taxpayer can show reasonable cause for the failure. Even when a treaty eliminates all U.S. tax on certain income, the disclosure requirement still applies.
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