Form 8833 is used by taxpayers to disclose treaty-based return positions as required under Internal Revenue Code sections 6114 and 7701(b). This form is necessary when a taxpayer takes a position that a treaty of the United States overrules or modifies a provision of the Internal Revenue Code, potentially affecting their U.S. tax liability.

Taxpayers who take a treaty-based return position that modifies or overrides a provision of the Internal Revenue Code.

It is used to disclose treaty-based return positions that modify or override U.S. tax law.

It is generally due with your tax return for the year in which the treaty-based position is taken.

Form 8833 should be attached to your tax return when filed.