Yes, if are considered a dual-citizen, you should file Form 8833 if you wish to claim a treaty-based return position to re-source your U.S. income to Italy. Form 8833 is used to disclose treaty-based return positions as required by Internal Revenue Code section 6114 or 7701(b). This form is necessary when you are taking a position that a tax treaty between the U.S. and another country (in this case, Italy) affects your tax liability.
By filing Form 8833, you are informing the IRS of your intention to apply the tax treaty provisions to your income, which may result in different tax treatment than what is typically required under U.S. tax law.
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