skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

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. Table of Tax Treaties (Updated through December 31, 2013)

CountryOfficial Text
Symbol1
General
Effective Date
CitationApplicable 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.