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Publication 519

Reporting Treaty Benefits Claimed(p48)

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.


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.

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

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.

Additional information.(p48)

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

Table 9–1. List of Tax Treaties (Updated through October 31, 2015)

Note.You can find the text of the tax treaties listed below on Enter "Tax Treaties" in the search box. Click on "United States Income Tax Treaties – A to Z".
Effective Date 1
Effective Date 1
Australia Dec. 1, 1983 Japan Jan. 1, 2005
  Protocol Jan. 1, 2004 Kazakhstan Jan. 1, 1996
Austria Jan. 1, 1999 Korea, South Jan. 1, 1980
Bangladesh Jan. 1, 2007 Latvia Jan. 1, 2000
Barbados Jan. 1, 1984 Lithuania Jan. 1, 2000
  Protocol Jan. 1, 1994 Luxembourg Jan. 1, 2001
  Protocol Jan. 1, 2005 Malta Jan. 1, 2011
Belgium Jan. 1, 2008 Mexico Jan. 1, 1994
Bulgaria Jan. 1, 2009   Protocol Oct. 26,1995
Canada2 Jan. 1, 1985   Protocol Jan. 1, 2004
  Protocol Jan. 1, 1996 Morocco Jan. 1, 1981
  Protocol Dec.16, 1997  Netherlands Jan. 1, 1994
  Protocol Jan. 1, 2009   Protocol Jan. 1, 2005
China, People's Republic of Jan. 1, 1987 New Zealand Jan. 1, 1984
Commonwealth of Independent States3 Jan. 1, 1976   Protocol Jan. 1, 2011
Cyprus Jan. 1, 1986 Norway Jan. 1, 1971
Czech Republic Jan. 1, 1993   Protocol Jan. 1, 1982
Denmark Jan. 1, 2001 Pakistan Jan. 1, 1959
  Protocol Jan. 1, 2008 Philippines Jan. 1, 1983
Egypt Jan. 1, 1982 Poland Jan. 1, 1974
Estonia Jan. 1, 2000 Portugal Jan. 1, 1996
Finland Jan. 1, 1991 Romania Jan. 1, 1974
  Protocol Jan. 1, 2008 Russia Jan. 1, 1994
France Jan. 1, 1996 Slovak Republic Jan. 1, 1993
   Protocol Jan. 1, 2007 Slovenia Jan. 1, 2002
  Protocol Jan. 1, 2010 South Africa Jan. 1, 1998
Germany Jan. 1, 1990 Spain Jan. 1, 1991
  Protocol Jan. 1, 2008 Sri Lanka Jan. 1, 2004
Greece Jan. 1, 1953 Sweden Jan. 1, 1996
Hungary Jan. 1, 1980  Protocol Jan. 1, 2007
Iceland Jan. 1, 2009 Switzerland Jan. 1, 1998
India Jan. 1, 1991 Thailand Jan. 1, 1998
Indonesia Jan. 1, 1990 Trinidad and Tobago Jan. 1, 1970
 Protocol    Feb. 1, 1997 Tunisia Jan. 1, 1990
Ireland Jan. 1, 1998 Turkey Jan. 1, 1998
  Amending Convention Sep. 1, 2000 Ukraine Jan. 1, 2001
Israel Jan. 1, 1995 United Kingdom Jan. 1, 2004
Italy Jan. 1, 2010 Venezuela Jan. 1, 2000
Jamaica Jan. 1, 1982   
1 The general effective date of the treaty is when a treaty enters into force. However, there are often separate effective dates for taxes withheld at source and for all other taxes, and in some instances taxpayers may be able to apply an existing treaty for an additional year. Check the treaty and/or protocol for effective dates for specific types of income.
2 Information on the treaty can be found in Pub. 597, Information on the United States-Canada Income Tax Treaty.
3 The U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.