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IRS.gov Website
Publication 519
taxmap/pubs/p519-044.htm#en_us_publink1000222739

Reporting Treaty Benefits Claimed(p48)

rule
If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. See below, for the situations where you are not required to file Form 8833.
You must file a U.S. tax return and Form 8833 if you claim the following treaty benefits.
These are the more common situations for which Form 8833 is required.
taxmap/pubs/p519-044.htm#en_us_publink1000222741

Exceptions.(p48)

rule
You do not have to file Form 8833 for any of the following situations.
  1. You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
  2. You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
  3. You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
  4. You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.
  5. The payments or items of income that are otherwise required to be disclosed total no more than $10,000.
  6. You are claiming treaty benefits for amounts that are:
    1. Reported to you on Form 1042-S and
    2. Received by you:
      1. As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U.S. corporations that are 25-percent owned by a foreign person), or
      2. As a beneficial owner that is a direct account holder of a U.S. financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U.S. financial institution, qualified intermediary, or withholding foreign partnership or trust.
      The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions.
taxmap/pubs/p519-044.htm#en_us_publink1000222742

Penalty for failure to provide required information on Form 8833.(p48)

rule
If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure.
taxmap/pubs/p519-044.htm#en_us_publink1000222743

Additional information.(p48)

rule
For additional information, see section 301.6114-1(c) of the Income Tax Regulations.