This advice has not been my experience for the last two years. The IRS has accepted a negative number entered on Schedule 1, line 8 for other income to compensate for the difference represented by the effects of a tax treaty in comparison with the standard IRS rules. However, I suspect it is important also to provide a detailed reasoning (including Treaty article number, etc.) for the negative income in the small space provided. In that way Form 8833 can be avoided and a normal e-file undertaken.
It would probably be a lot better if Intuit would support the Form 8833. It would prevent Turbotax from having to drop the term "deluxe"!
pp Christine Nelson
