Form 8833, Treaty-Based
Return Position Disclosure Under Section 6114 or 7701(b); Rev.
Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis
Extension without change of a currently approved collection
36 Months From Approved
Revenue Procedure 2010-19 provides
guidance for individuals who emigrate from Canada and wish to make
an election for U.S. federal income tax purposes. Form 8833 is used
by taxpayers to make the treaty-based return position disclosure
required by section 6114. The form must also be used by
dual-resident taxpayers to make the treaty-based return position
disclosure required by Regulations section 301.7701(b)-7.