# Form 8833

URL: https://pdf.net/pdf-forms/tax-forms/form-8833
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 8833 reports a treaty-based return position when a U.S. tax treaty changes the tax result the Internal Revenue Code would otherwise require.

Use our editable Form 8833 to complete and save your disclosure in minutes, no software required.

## Versions

- 2022 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/fb2126a12d13abcc47be9e4f345957422bdc74ff.pdf)

## How to Fill Out Form 8833

1. Open the printable Form 8833
2. Identify the treaty, article, and country
3. Explain your treaty-based position in your own words
4. Enter your name, ID number, and filer details per Form 8833 instructions
5. Download and attach the finished form to your tax return

## Facts

### What Is Form 8833 Used For?

Form 8833, officially the Treaty-Based Return Position Disclosure, reports any position where a U.S. tax treaty overrides an Internal Revenue Code rule, including Section 7701(b) tie-breaker claims.

### Who Should File Form 8833?

Any individual or entity taking a treaty-based position that changes a U.S. tax outcome generally must file IRS Form 8833, including nonresident aliens, dual-resident individuals, and treaty-claiming businesses. Exceptions apply to certain treaty positions, including some reduced-withholding claims and certain income reported on Form 1042-S.



### When Is Form 8833 Due?

There's no separate Form 8833 due date; the disclosure is attached to your income tax return and filed by that return's regular due date, including any extension you've been granted. Most individual filers submit it alongside Form 1040 or 1040-NR each tax season.

### What Happens If Form 8833 Is Not Submitted?

Skipping the disclosure can trigger an IRC Section 6712 penalty: $1,000 for individuals and $10,000 for corporations, per undisclosed position. The IRS may waive the penalty if you can show reasonable cause and good faith for the missed filing.

### How and Where Do I File Form 8833?

File Form 8833 by attaching it to the tax return it supports, such as Form 1040-NR or 1120-F, whether you e-file or mail a paper return. If no return is otherwise required, mail the disclosure directly to the appropriate IRS service center.