February 15, 2023
Tax Partner Yelena Podkolzin wrote an article for Ecovis Global, about the requirement for U.S. taxpayers to disclose treaty positions using form 8833.
Ecovis Global
By Yelena Podkolzin, Partner, Tax & Business Services
Excerpt:
Form 8833 requires taxpayers to disclose the applicable treaty country and specific articles of the treaty that are being relied on, as well as the Internal Revenue Code provisions that are overridden by the treaty-based return position taken. The form also requires a brief paragraph explaining the treaty position, as well as the nature and amount of the relevant items of income.
