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https://www.irs.gov/Individuals/International-Taxpayers/Claimin
Benefits
如下：
Exemption on Your Tax Return
If you claim treaty benefits that override or modify any provision of the
Internal Revenue Code, and by claiming these benefits your tax is, or might
be, reduced, you must attach a fully completed Form 8833, Treaty-Based
Return Position Disclosure Under Section 6114 or 7701(b), to your tax return
. See Exceptions, below, for the situations where you are not required to
file Form 8833.
You must file a U.S. tax return and Form 8833 if you claim the following
treaty benefits:
A reduction or modification in the taxation of gain or loss from the
disposition of a U.S. real property interest based on a treaty.
A change to the source of an item of income or a deduction based on a treaty.
A credit for a specific foreign tax for which foreign tax credit would not
be allowed by the Internal Revenue Code.
You must also file Form 8833 if you receive payments or income items
totaling more than $100,000 and you determine your country of residence
under a treaty and not under the rules for determining alien tax status.
-----------------Exceptions--------------------
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.
For recent changes to the requirements for filing Form 8833, refer to the
instructions attached to the Form 8833, Treaty-Based Return Position
Disclosure Under Section 6114 or 7701(b).
Penalty for failure to provide required information on Form 8833
If you are required to report the treaty benefits but do not, you are
subject to a penalty of $1,000 for each failure.
Benefits
如下：
Exemption on Your Tax Return
If you claim treaty benefits that override or modify any provision of the
Internal Revenue Code, and by claiming these benefits your tax is, or might
be, reduced, you must attach a fully completed Form 8833, Treaty-Based
Return Position Disclosure Under Section 6114 or 7701(b), to your tax return
. See Exceptions, below, for the situations where you are not required to
file Form 8833.
You must file a U.S. tax return and Form 8833 if you claim the following
treaty benefits:
A reduction or modification in the taxation of gain or loss from the
disposition of a U.S. real property interest based on a treaty.
A change to the source of an item of income or a deduction based on a treaty.
A credit for a specific foreign tax for which foreign tax credit would not
be allowed by the Internal Revenue Code.
You must also file Form 8833 if you receive payments or income items
totaling more than $100,000 and you determine your country of residence
under a treaty and not under the rules for determining alien tax status.
-----------------Exceptions--------------------
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.
For recent changes to the requirements for filing Form 8833, refer to the
instructions attached to the Form 8833, Treaty-Based Return Position
Disclosure Under Section 6114 or 7701(b).
Penalty for failure to provide required information on Form 8833
If you are required to report the treaty benefits but do not, you are
subject to a penalty of $1,000 for each failure.
