Hi @JotikaT2 ,I continued digging in this Form 8833 thing. And this is what I found.
The IRS website (https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits) – part of it snipped by you in a prior post -, lists just the “more common situations” for which the filing of the form is or is not required. Similarly, the Instructions for completing the Form 8833 (see https://www.irs.gov/pub/irs-pdf/f8833.pdf) again mentions in page 3: “Positions for which reporting is waived include, but are not limited to, the following. See Regulations section 301.6114-1(c) for other waivers from reporting”.
So, I went ahead, searched for the full text of Regulations section 301.6114-1(c) - you can find it in several sites in the internet, like these ones: https://www.govinfo.gov/content/pkg/CFR-2018-title26-vol20/pdf/CFR-2018-**bleep**[product key remove... or https://www.law.cornell.edu/cfr/text/26/301.6114-1 - and this is what I found specifically mentioned in section (c) Reporting requirement waived:
(1) Pursuant to the authority contained in section 6114 (b), reporting is waived under this section with respect to any of the following return positions taken by the taxpayer:
…………………..
(v) That income of an individual is resourced (for purposes of applying the foreign tax credit limitation) under a treaty provision relating to elimination of double taxation;
…………………..
which, I believe is precisely the case we have been discussing here. In summary, and according to this, I believe that I would be exempted of filing Form 8833 with my 1040.
Please, let me know your thoughts.
