[AtlantaTaxExpert]

You may need to show proof if the IRS challenges the claim. Otherwise, no.

[licio]

First of all thanks for all this helpful information.
I am also an Italian researcher and, since this year I have to file as a resident alien, I understand that I need to fill out Form 8833 and enclose it with my Tax return to claim the Treaty exemption.

I can't find (good) instructions on how to fill out Form 8833. In particular, what should be written in Boxes 2, 4, and 5?

[AliTax]

Traianus:

You do not have to file Form 8833 for any of the following situations:

You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
You claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.
The payments or items of income that are otherwise required to be disclosed total no more than $10,000.

[AtlantaTaxExpert]

AliTax:

You DO understand that you are answring VERY old posts; this one is ALMOST four years old, so his issues have LONG since been resolved.

[AliTax]

Yes I do. Is that a problem? Are issues always resolved?

[AtlantaTaxExpert]

Yes, usually within a year.

[AliTax]

Sorry you are troubled about that. I often browse this page to see how other tax professionals have approached problems. I thought there was some important information missing that might be useful to someone else doing the same thing at a later date. Sorry if you thought that was inappropriate.

[AtlantaTaxExpert]

AliTax:

I am not troubled, just a bit annoyed.

You have to understand that, right now, I am REAL BUSY, and I get an email every time someone posts an answer to an original post that I answered, no matter how old.

I have to check each of these emails out, and it gets frustrating that I am addressing issues that are YEARS old when I have better things to do, like answer the most recent posts.