Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Taxpayers use this form to make the treaty-based return position disclosure required by Internal Revenue Code section 6114. Dual-resident taxpayers use this form to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7.
Other Items You May Find Useful
Publication 514, Foreign Tax Credit for Individuals
Publication 519, U.S. Tax Guide for Aliens
Publication 597, Information on the United States - Canada Income Tax Treaty
Publication 901, U.S. Tax Treaties
Comment on Form 8833
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