Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

ICR 200902-1545-013

OMB: 1545-1354

Federal Form Document

Forms and Documents
Form and Instruction
Justification for No Material/Nonsubstantive Change
ICR Details
1545-1354 200902-1545-013
Historical Active 200704-1545-033
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
No material or nonsubstantive change to a currently approved collection   No
Approved without change 03/19/2009
Retrieve Notice of Action (NOA) 02/26/2009
  Inventory as of this Action Requested Previously Approved
08/31/2010 08/31/2010 08/31/2010
4,100 0 4,000
25,740 0 25,640
0 0 0

Form 8833 is used by taxpayers that are required by section 6114 to disclose a treaty-based return position to disclose that position. The form may also be used to make the treaty-based position disclosure required by regulations section 301.7701(b)- 7(b) for "dual resident" taxpayers.

US Code: 26 USC 6114 Name of Law: Treaty-based return positions
US Code: 26 USC 6114 Name of Law: Treaty-based return positions
US Code: 26 USC 7701(b) Name of Law: Definition of resident alien and nonresident alien

Not associated with rulemaking

  72 FR 8063 02/22/2007
72 FR 30666 06/01/2007

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 4,100 4,000 100 0 0 0
Annual Time Burden (Hours) 25,740 25,640 100 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
This revenue procedure provides guidance for individuals who emigrate from Canada to the United States and wish to make an election for U.S. tax purposes under paragraph 7 of Article XIII (Gains) of the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital, signed on September 26, 1980, as amended by Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997, and September 21, 2007 (the “Treaty”) with respect to property that is subject to Canadian departure tax under Canada’s deemed disposition rules.

Michael Goodman 202 622-3969


On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

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