Completing Form 8833 Treaty-Based Return Position Disclosure: Claiming Income Tax Treaty Benefits
Identifying Treaty Provisions and Impacted Code Sections, Interrelated Filings, and Impact of Tax Reform
Recording of a 110-minute CPE webinar with Q&A
This webinar will provide tax advisers and compliance professionals with an in-depth and practical guide to completing IRS Form 8833 Treaty-Based Return Disclosure. The panel will detail the requirements of Section 6114 and describe how to identify scenarios where a tax treaty may allow a taxpayer to claim a return position that overrules or modifies any provisions of the Internal Revenue Code, and discuss the interrelation between Form 8833 and other required forms.
Outline
- Identifying whether a taxpayer has a requirement to file Form 8833
- Potential treaty-based positions under Section 6114
- Dual-residence taxpayers under Section 7701
- Form 8833 specifics
- Identifying treaty articles
- Determining Section of Internal Revenue Code modified or overridden by the treaty article
- Limitation of benefits exemptions
- Interrelation between Form 8833 requirements and other filing obligations
- W-8BEN
- Form 8802
- Form 1042
- Impact of TCJA tax reform law on claiming a treaty-based position
Benefits
The panel will discuss these and other critical issues:
- Common residency provisions and tie breakers for dual residents
- Savings clauses applicable to U.S. citizens
- Exemptions for personal services income
- Treatment of interest and dividends
- How to complete Forms 8833, 8802 and W-8BEN with examples
Faculty

Jack R. Brister, TEP
Managing Member
International Wealth Tax Advisors
Mr. Brister specializes in U.S. tax planning and compliance for non-U.S. families with international wealth and asset... | Read More
Mr. Brister specializes in U.S. tax planning and compliance for non-U.S. families with international wealth and asset protection structures which include foreign trusts, estates and foundations that have a U.S. connection, as well as foreign companies wanting to do business in the U.S. He also specializes in foreign investment in U.S. real property, and other U.S. assets, pre-immigration tax planning, U.S. expatriation matters, U.S. persons in receipt of foreign gifts and inheritances, foreign accounts and assets compliance, offshore voluntary disclosures, FATCA registration, executives working and living abroad and annual reporting. He has been widely published, in addition to speaking at numerous international engagements.
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Kimberlee S. Phelan, CPA, MBA
Tax Partner
Withum Smith+Brown
Ms. Phelan has more than 15 years of tax and accounting experience at national and regional accounting firms. Her... | Read More
Ms. Phelan has more than 15 years of tax and accounting experience at national and regional accounting firms. Her work emphasizes inbound and outbound international structuring, corporate tax research and planning, individual tax and executive compensation planning.
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