Exclusion of Social Security Income for Canadian Resident and Form 8833

[canadaguy]

TT has introduced a calc that will reduce social security income to zero for certain residents of foreign countries where SS is taxable such as Canada. 

Is this exemption a treaty based position that requires to file Form 8833?

Will TT provide the Form in its desktop version for 2024? 

Finally, will reporting as such generate a matching notice from the IRS or has TT made sure this filing approach will be accepted by the IRS? 

[rjs]

It is a treaty-based position, but reporting on Form 8833 is waived by the regulations. Form 8833 is not required.

[canadaguy]

Thanks. That is what I thought. It is in the instructions as well. Other folks I have discussed this with however take the approach to file the 8833 for protective purposes in case the exclusion of Social Security is questioned by the IRS. Is anyone aware of filers that have received notices that the Social Security taxable amount was computed incorrectly? I was not sure if the IRS checks the amount automatically.