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Form 8833 Treaty-Based Return Position Disclosure: Claiming a Treaty-Based Position

OnDemand Webinar (97 minutes)

Gain a better understanding of the requirements for filing Form 8833 and what Treaty positions under Section 6114 entail.The Tax Cuts and Jobs Act (TCJA) continues to have a profound impact on both domestic and international tax planning and compliance. With the passage of TCJA, it is more important than ever for taxpayers operating with and in countries with a tax treaty with the U.S., to identify and use treaty benefits, and to comply with the various treaty disclosure rules. This topic will help you identify whether a taxpayer has a requirement to file Form 8833. Understand what treaty positions under Section 6114 entail and decipher how dual-residence taxpayers under Section 7701 comply with treaty disclosure requirements. Gain knowledge on how to complete each line of Form 8833 and determine how to identify which section of the Internal Revenue Code is overridden by the applicable treaty. Obtain a working knowledge of how Form 8833 interacts with other filing obligations such as Form W-8BEN, Form 8802 and Form 1042 and understand the impact of TCJA on claiming treaty-based tax positions.


Thomas R. Alvarez, CPA, MBT, BGBC Partners, LLP


Relationship Between Tax Treaties and the Internal Revenue Code

• Which Takes Precedence, a Treaty or a Code Provision

Form 8833

• Can You Obtain Treaty Benefits Without Completing Form 8833

• Who Must File Form 8833

• What Is a Treaty Position Under Section 6114

• Dual-Residents and Treaty Disclosures Under Regulation Section 301.7701(b)-7

Form 8833 - Line by Line Instructions

Form 8833 and Other Filing Obligations

The Tax Cuts and Jobs Act's Impact on Treaty Positions