JohnW222
Expert Alumni

Deductions & credits

Yes, you do, if the deduction reduces your taxes.

According to Who Must File in the instructions for Form 8833,

"A taxpayer takes a treaty-based return position by maintaining that a treaty of the United States overrules or modifies a provision of the Internal Revenue Code and thereby causes (or potentially causes) a reduction of tax on the taxpayer’s tax return."

Since the deduction in Box 1 of your Form W-2 presumably lowers your tax, you'd need to file Form 8833.  Please see the IRS's page at Claiming Tax Treaty Benefits for more information.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post