Reporting Treaty Benefits Claimed(p47)

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.

• You claim a reduction or modification in the taxation of gain or loss from the disposition of a U.S. real property interest based on a treaty.
• You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code.
• You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1.

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.
      

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.

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

Country	Official Text Symbol1	General Effective Date	Citation	Applicable Treasury Explanations or Treasury Decision (T.D.)
Australia	TIAS 10773	Dec. 1, 1983	1986-2 C.B. 220	1986-2 C.B. 246
Protocol	TIAS	Jan. 1, 2004
Austria	TIAS	Jan. 1, 1999
Bangladesh	TIAS	Jan. 1, 2007
Barbados	TIAS 11090	Jan. 1, 1984	1991-2 C.B. 436	1991-2 C.B. 466
Protocol	TIAS	Jan. 1, 1994
Protocol	TIAS	Jan. 1, 2005
Belgium	TIAS	Jan. 1, 2008
Bulgaria	TIAS	Jan. 1, 2009
Canada2	TIAS 11087	Jan. 1, 1985	1986-2 C.B. 258	1987-2 C.B. 298
Protocol	TIAS	Jan. 1, 1996
Protocol	TIAS	Dec. 16, 1997
Protocol	TIAS	Jan. 1, 2009
China, People's Republic of	TIAS 12065	Jan. 1, 1987	1988-1 C.B. 414	1988-1 C.B. 447
Commonwealth of Independent States3	TIAS 8225	Jan. 1, 1976	1976-2 C.B. 463	1976-2 C.B. 475
Cyprus	TIAS 10965	Jan. 1, 1986	1989-2 C.B. 280	1989-2 C.B. 314
Czech Republic	TIAS	Jan. 1, 1993
Denmark	TIAS	Jan. 1, 2001
Protocol	TIAS	Jan. 1, 2008
Egypt	TIAS 10149	Jan. 1, 1982	1982-1 C.B. 219	1982-1 C.B. 243
Estonia	TIAS	Jan. 1, 2000
Finland	TIAS 12101	Jan. 1, 1991
Protocol	TIAS	Jan. 1, 2008
France	TIAS	Jan. 1, 1996
Protocol	TIAS	Jan. 1, 2007
Protocol	TIAS	Jan. 1, 2010
Germany	TIAS	Jan. 1, 1990
Protocol	TIAS	Jan. 1, 2008
Greece	TIAS 2902	Jan. 1, 1953	1958-2 C.B. 1054	T.D. 6109, 1954-2 C.B. 638
Hungary	TIAS 9560	Jan. 1, 1980	1980-1 C.B. 333	1980-1 C.B. 354
Iceland	TIAS	Jan. 1, 2009
India	TIAS	Jan. 1, 1991
Indonesia	TIAS 11593	Jan. 1, 1990
Ireland	TIAS	Jan. 1, 1998
Israel	TIAS	Jan. 1, 1995
Italy	TIAS	Jan. 1, 2010
Jamaica	TIAS 10207	Jan. 1, 1982	1982-1 C.B. 257	1982-1 C.B. 291
Japan	TIAS	Jan. 1, 2005
Kazakhstan	TIAS	Jan. 1, 1996
Korea, South	TIAS 9506	Jan. 1, 1980	1979-2 C.B. 435	1979-2 C.B. 458
Latvia	TIAS	Jan. 1, 2000
Lithuania	TIAS	Jan. 1, 2000
Luxembourg	TIAS	Jan. 1, 2001
Malta	TIAS	Jan. 1, 2011
Mexico	TIAS	Jan. 1, 1994	1994-2 C.B. 424	1994-2 C.B. 489
Protocol	TIAS	Oct. 26, 1995
Protocol	TIAS	Jan. 1, 2004
Morocco	TIAS 10195	Jan. 1, 1981	1982-2 C.B. 405	1982-2 C.B. 427
Netherlands	TIAS	Jan. 1, 1994
Protocol	TIAS	Jan. 1, 2005
New Zealand	TIAS 10772	Nov. 2, 1983	1990-2 C.B. 274	1990-2 C.B. 303
Protocol	TIAS	Jan. 1, 2011
Norway	TIAS 7474	Jan. 1, 1971	1973-1 C.B. 669	1973-1 C.B. 693
Protocol	TIAS 10205	Jan. 1, 1982	1982-2 C.B. 440	1982-2 C.B. 454
Pakistan	TIAS 4232	Jan. 1, 1959	1960-2 C.B. 646	T.D. 6431, 1960-1 C.B. 755
Philippines	TIAS 10417	Jan. 1, 1983	1984-2 C.B. 384	1984-2 C.B. 412
Poland	TIAS 8486	Jan. 1, 1974	1977-1 C.B. 416	1977-1 C.B. 427
Portugal	TIAS	Jan. 1, 1996
Romania	TIAS 8228	Jan. 1, 1974	1976-2 C.B. 492	1976-2 C.B. 504
Russia	TIAS	Jan. 1, 1994
Slovak Republic	TIAS	Jan. 1, 1993
Slovenia	TIAS	Jan. 1, 2002
South Africa	TIAS	Jan. 1, 1998
Spain	TIAS	Jan. 1, 1991
Sri Lanka	TIAS	Jan. 1, 2004
Sweden	TIAS	Jan. 1, 1996
Protocol	TIAS	Jan. 1, 2007
Switzerland	TIAS	Jan. 1, 1998
Thailand	TIAS	Jan. 1, 1998
Trinidad and Tobago	TIAS 7047	Jan. 1, 1970	1971-2 C.B. 479
Tunisia	TIAS	Jan. 1, 1990
Turkey	TIAS	Jan. 1, 1998
Ukraine	TIAS	Jan. 1, 2001
United Kingdom	TIAS	Jan. 1, 2004
Venezuela	TIAS	Jan. 1, 2000

1 (TIAS) Treaties and Other International Act Series

2 Information on the treaty can be found in Publication 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.