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IRS Form 8833 Instructions - Reporting US Tax Treaty Benefits Claimed

If you are a Foreign Resident living in US and claiming US Tax Treaty benefits to reduce your US income taxes, you may file File Form 8833, only under special circumstances. This is not a mandatory form, that must be filed whenever US Tax Treaty benefits are claimed.

File Form 8833 if you meet the criteria below;

1. You are a Foreign Resident, claiming Tax Treaty Benefits and your income is more than $100,000.

2. You claim credit for a special Foreign Tax, for which the Tax Credit is not allowed under US IRS Tax code.

3. Claiming Tax Treaty based tax reduction, based on the the disposition of a real US property interest.

Do not File Form 8833 if you meet the criteria below;

1. Tax Exemption for Students (F1 Visa for 5 years, J1 visa for 2-3 years), Teachers, Trainees, Artists and Athletes.

2. If your claim your Scholarship or Fellowship Income in Form 1042-S.

3. Claim Tax Treaty based Tax Reduction based on International Social Security Agreement or Diplomatic or Consular Agreement.

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