Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues

Update to Form 8833 Flowchart (Treaty-Based Return Positions)


We made a change to the Form 8833 (Treaty-Based Return Position) flowchart that we published earlier this week. The change relates to residency of individuals that are dual resident taxpayers.

Treas. Reg. §301.6114-1(c)(2) provides that Form 8833 is required for individuals claiming that residency is determined under a treaty only if the income items reportable from the change in residency are greater than or equal to $100,000. However, Treas. Reg. §301.7701(b)-7(b) and (c) require that Form 8833 be filed for all taxpayers claiming that residency is determined under a treaty.

To reflect the requirement to file Form 8833 under Treas. Reg. §301.7701-7(b) and (c) for all dual resident taxpayers, we moved the residency of individuals box (an orange box) to near the beginning of the flowchart.

The updated Form 8833 flowchart can be found here.


Tags: 6114 Treaty-Based Return Positions, Charts - Flowcharts