Form 8833 – Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)


Article: 50091

Overview

At this time, 1040.com does not support Form 8833. Taxpayers who need to disclose treaty-based return positions as required by the IRS will need to file this form manually.

What Is Form 8833?

Form 8833 is used to make the treaty-based return position disclosure required under:

  • IRC Section 6114 and related regulations (Reg. §301.6114-1), and
  • Reg. §301.7701(b)-7 for dual-resident taxpayers.

Key Requirements:

A separate Form 8833 must be filed each year for every treaty-based position taken; however, similar payments or income items from the same payor may be reported as a single item.

Filing Through Our Platform

If you plan to file your using 1040.com and need to include Form 8833, please note the following:

  1. You must complete Form 8833 manually.
  2. The completed form must be printed and attached to your tax return.
  3. You will need to paper-file your return by mail.

For more information, refer to the instructions for Form 8833.