Form 8833: when a treaty claim must be disclosed

Form 8833 is the Treaty-Based Return Position Disclosure. Some treaty claims need it and some do not.

If you take a position on your return that a U.S. tax treaty reduces or removes tax, the law (IRC 6114) generally requires you to disclose it on Form 8833 and attach it to your Form 1040-NR. The IRS can charge a penalty when a required disclosure is missing.

• Some common items, such as certain wages or scholarship income already reported to the IRS on Form W-2 or Form 1042-S, may not need a separate Form 8833. The rules depend on the treaty article and the facts.

• Other positions do need it, and the form must name the treaty, the article and the amount.

• A treaty claim is your election. The IRS may reject or adjust it, and for Summer Work Travel returns the IRS does not accept the students and trainees article.

We tell you before you sign whether your return needs Form 8833. See also the Thailand treaty page for the article details.