Hi Experts,

I'm a UK citizen working as a researcher in the US. I'm eligible for Treaty-Based tax exemption and as such I'm filling out form 8833. Being an English Researcher I have put the treaty county as the United Kingdom and the Article(s) 20A on the form. I was wondering what to put into Lines 2 "List the internal Revenue Code provision(s) overruled or modified by the treaty-based return position" and 4 "List the provision(s) of the limitation on the benefits article (if any) in the treaty that the taxpayer relies on to prevent application of that article.

Also, if this income was never withheld in the first place and is reported on my 1042-S do I even need to file 8833?

Thanks,

Matthew

You will do nonresident tax return and Form 8843. It is not the form 8833.

Hi Mukat,

Thanks for your reply. I'm also filing the 1040NR-EZ and 8843. Do I not have to file the 8833 because the tax wasn't withheld in the first place? And therefore this satisfies the "exceptions from reporting" clause on the 8833? If the tax had been withheld and I was trying to claim a rebate would I then need to fill in this form?

I'm being extra cautious about this as it specifically states on 8833 that there is a fine for not filing it if I need to.

Thanks again,

Matthew

Filing 1040NR or 1040NR-EZ allows you to claim the treaty exemption directly on those forms. You do not need form 8833 for that.