Attach Form 8833 to Form 706-NA when reporting items based on the provisions of a death tax treaty or protocol

현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. 귀하의 언어로 도움을 받으십시오.

When reporting on Form 706-NA items based on the provisions of a death tax treaty or protocol, you must complete and attach Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), to indicate that the return position is treaty based. See Regulations section 301.6114-1(d)(1) for details.