Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


Free Flowchart – Reg 301.6114-1 Disclosure of Treaty-Based Return Positions (Form 8833)

2017-01-23

Today we published a flowchart on our sister website, Tax-Charts.com, regarding Treas. Reg. §301.6114-1, which deals with the disclosure of treaty-based return positions on IRS Form 8833.  The flowchart goes through the exceptions to filing Form 8833 and includes the circumstances where Form 8833 is specifically required to be filed.

6114

Tags: 6114 Treaty-Based Return Positions, Charts - Flowcharts