Glossary

Form 8833

Form 8833 is the treaty-based return position disclosure, attached to a return when a taxpayer relies on a U.S. tax treaty to reduce or modify tax on an item of income.

How it works

When a return position relies on a U.S. tax treaty to reduce or modify tax on an item of income, the taxpayer discloses it on Form 8833. Common uses: claiming treaty residency in the other country under a tie-breaker, exempting pension or student income, and reducing withholding rates. The penalty for a required but missing disclosure is 1,000 dollars for individuals.

Why it matters

Treaty positions taken without the form can be disallowed even when the treaty clearly applies, and the saving clause limits what treaties do for U.S. citizens in the first place.

Related: tax treaty. Read more: using Form 8833 for treaty benefits.

Guides that cover form 8833

Related terms

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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