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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.
Table 9–1. List of Tax Treaties (updated through December 31, 2014)
Note. You can find the text of the tax treaties listed below on IRS.gov. Enter "Tax Treaties" in the search box. Click on "United States Income Tax Treaties – A to Z."
CountryGeneral
Effective Date
 CountryGeneral
Effective Date
Australia Dec. 1, 1983 Kazakhstan Jan. 1, 1996
  Protocol Jan. 1, 2004 Korea, South Jan. 1, 1980
Austria Jan. 1, 1999 Latvia Jan. 1, 2000
Bangladesh Jan. 1, 2007 Lithuania Jan. 1, 2000
Barbados Jan. 1, 1984 Luxembourg Jan. 1, 2001
  Protocol Jan. 1, 1994 Malta Jan. 1, 2011
  Protocol Jan. 1, 2005 Mexico Jan. 1, 1994
Belgium Jan. 1, 2008   Protocol Oct. 26,1995
Bulgaria Jan. 1, 2009   Protocol Jan. 1, 2004
Canada1 Jan. 1, 1985 Morocco Jan. 1, 1981
  Protocol Jan. 1, 1996 Netherlands Jan. 1, 1994
  Protocol Dec.16, 1997    Protocol Jan. 1, 2005
  Protocol Jan. 1, 2009 New Zealand Nov. 2, 1983
China, People's Republic of Jan. 1, 1987   Protocol Jan. 1, 2011
Commonwealth of Independent States2 Jan. 1, 1976 Norway Jan. 1, 1971
Cyprus Jan. 1, 1986   Protocol Jan. 1, 1982
Czech Republic Jan. 1, 1993 Pakistan Jan. 1, 1959
Denmark Jan. 1, 2001 Philippines Jan. 1, 1983
  Protocol Jan. 1, 2008 Poland Jan. 1, 1974
Egypt Jan. 1, 1982 Portugal Jan. 1, 1996
Estonia Jan. 1, 2000 Romania Jan. 1, 1974
Finland Jan. 1, 1991 Russia Jan. 1, 1994
  Protocol Jan. 1, 2008 Slovak Republic Jan. 1, 1993
France Jan. 1, 1996 Slovenia Jan. 1, 2002
   Protocol Jan. 1, 2007 South Africa Jan. 1, 1998
  Protocol Jan. 1, 2009 Spain Jan. 1, 1991
Germany Jan. 1, 1990 Sri Lanka Jan. 1, 2004
  Protocol Jan. 1, 2008 Sweden Jan. 1, 1996
Greece Jan. 1, 1953  Protocol Jan. 1, 2007
Hungary Jan. 1, 1980 Switzerland Jan. 1, 1998
Iceland Jan. 1, 2009 Thailand Jan. 1, 1998
India Jan. 1, 1991 Trinidad and Tobago Jan. 1, 1970
Indonesia Jan. 1, 1990 Tunisia Jan. 1, 1990
Ireland Jan. 1, 1998 Turkey Jan. 1, 1998
Israel Jan. 1, 1995 Ukraine Jan. 1, 2001
Italy Jan. 1, 2010 United Kingdom Jan. 1, 2004
Jamaica Jan. 1, 1982 Venezuela Jan. 1, 2000
Japan Jan. 1, 2005   
1 Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty.
2 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.