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Get your taxes done using TurboTax
1. In Claiming Tax Treaty Benefits we see there are exceptions to filing the form. If all of your income falls into these categories, you do not have to file the form and can efile your return.
The payee does not have to file Form 8833 for any of the following situations:
- The payee can 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.
- The payee can claim a treaty exemption that 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.
- The payee can claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
- The payee is 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.
- The payments or items of income that are otherwise required to be disclosed total no more than $10,000.
2. Keep the link above handy so when it is updated, you will have the latest facts.
Bonus answer from Form 8833:
The payee must file a U.S. tax return and Form 8833 if claiming the following treaty benefits:
- A reduction or modification in the taxation of gain or loss from the disposition of a U.S. real property interest based on a treaty.
- A change to the source of an item of income or a deduction based on a treaty.
- A credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code.
The payee must also file Form 8833 if the payee receives payments or income items totaling more than $100,000 and determines the country of residence under a treaty and not under the rules for determining alien tax status
Plus an FAQ for international individuals. and US Canada Treaty
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