Form 8833: Treaty-Based Return Position Disclosure
Published November 7, 2026
Form 8833 is the disclosure form for a treaty-based return position. You use it when you take a position on your return that a tax treaty overrides or changes a rule in the Internal Revenue Code. The form is required by section 6114 and by the regulations under it. Dual-resident taxpayers also use it under the rules in Regulations section 301.7701(b)-7.
This post is general information from the Rev. December 2022 edition of Form 8833, which is the current edition on IRS.gov. The general instructions appear in the same PDF. This post does not tell you what to do in your case.
Who must disclose
The form says that a taxpayer who takes a treaty-based return position must disclose it, unless the position is waived from reporting. A taxpayer takes such a position by saying that a treaty overrides or modifies a provision of the Code, and that this reduces the tax on the return.
The general instructions list examples. A treaty may reduce or modify the branch profits tax. It may exempt or reduce the tax on certain fixed or determinable income, such as dividends or interest. It may modify the business profits of a permanent establishment. It may change the tax on pensions, annuities, or teachers and students. Each example is a separate test, so read the instructions before you rely on one.
Waived positions
The instructions also list positions that are waived under Regulations section 301.6114-1(c). Some waivers depend on how the income is reported. For example, certain payments reported on Form 1042-S can be waived when the amounts meet the rules in the instructions. Other positions are specifically required to be reported, even if they look similar. The form says that waiver rules are narrow and should be checked before you rely on them.
What the form asks
- Check the first box if you are disclosing a position under section 6114. Check the second box if you are a dual-resident taxpayer disclosing under the 301.7701(b)-7 rules.
- Line 1 asks for the treaty country and the article or articles you rely on.
- Line 2 asks for the Code provision the treaty overrides or modifies.
- Line 3 asks for the name and address of the payor of the income, if you have them.
- Line 4 asks for the limitation on benefits article, if the treaty has one, and the provision you rely on.
- Line 5 asks whether reporting is specifically required under Regulations section 301.6114-1(b). If yes, line 6 must also be completed.
- Line 6 asks you to explain the position, summarize the facts, and list the amount of each gross receipt, payment, or income item for which the treaty benefit is claimed.
Penalty and filing rules
The form says a failure to disclose may result in a penalty of $1,000, or $10,000 for a C corporation, under section 6712. Attach a separate Form 8833 for each treaty-based return position you take.
Attach the form to your tax return, such as Form 1040-NR or Form 1120-F. If you would not otherwise have to file a return, the instructions say to file the form with the IRS service center where you would normally file a return.
The form also notes that a dual-resident taxpayer who is a long-term resident may be treated as having expatriated if they elect to be treated as a resident of a foreign country under a treaty. The instructions explain that rule, so read them before you make that election.
Before you file
- Confirm the treaty article and the Code provision it changes.
- Check whether the position is waived or specifically required to be reported.
- Write one Form 8833 for each position.
- Keep the treaty text and the payor records with your tax papers.
Related posts
For the withholding side of a treaty claim, read Form 8233: Claiming a Tax Treaty Withholding Exemption. For the nonresident return that often carries Form 8833, read Form 1040-NR: Filing a U.S. Return as a Nonresident Alien.
Sources: Sources: IRS, Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) (Rev. December 2022) (https://www.irs.gov/pub/irs-pdf/f8833.pdf); the general instructions printed in the same PDF This is general information, not advice about your specific return.
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