How to find IRS Form 8833 for a person filing For from a foreign country?

[ernest-swanson]

US citizen, domiciled in Germany, filing an IRS Form 1040.  SS benefits only taxable in country of domicile (tax treaty).  Need Form 8833 to report SS income received but zero amount is USA

taxable.  Please reply: XXXXXX.XXXXXXX@XXX.XXX.  Thanks

[itonewbie · Accepted solution]

Tax treaties do not confer benefits based on or reference domicile, which is a different legal concept than tax resident that is usually defined in Article 4 of income tax treaties.

Assuming your client is a tax resident of Germany, you are correct US social security benefits would only be taxable in Germany.  You would report the distribution on Line 5a and $0 on 5b.

Modifying the IRC based on treaty article for social security benefits is specifically excepted by the Regs for disclosure.  Consequently, F.8833 will not be required but I would still include a simple statement to support the exemption claimed.

[Abhilash Jossy]

@itonewbie How can I add or print form 8833 to a 2022 1040 return ? Do I need to attach it as efile attachment ?

[itonewbie]

There were discussions last year that the form was not available in ProSeries but it is this year, according to the form status checker: https://form-status.app.intuit.com/tax-forms-availability/formsavailability?product=PROSERIES&bu=PRO...

As to how to generate it on ProSeries, sorry I won't be able to help since I don't use ProSeries.  But ProSeries being ProSeries, I suppose you can get it to generate by making entries on the form itself?

[Abhilash Jossy]

Thanks for your response.

I am unable to populate the form in PS. I must attach it seems.

Abhilash

[itonewbie]

Then, I wonder why Intuit shows that the form is print and e-file ready?

[Abhilash Jossy]

Yes. However, its not available though!

[itonewbie]

@IntuitGabi Could you please look into this and confirm whether F,8833 should actually be available, not only for print but also e-filing without having to be attached as PDF?  Thanks!

[IntuitGabi]

Thanks @itonewbie I received some feedback on this.

@Abhilash Jossy Are you able to see Form 8833 in ProSeries? 
When in the program on Form 8833 a third- way down, did you "Check one or both of the following boxes?" 

• The taxpayer is disclosing a treaty-based return position as required by Section 6114
• The taxpayer is a dual-resident taxpayer is is disclosing a treaty-based return position as required by Regulations Section 301.7701 (b)-07

Let us know is this helped! Thanks! 

[itonewbie]

Makes sense.  Thanks for the quick response, @IntuitGabi!

[Abhilash Jossy]

@IntuitGabi  & @itonewbie Itonewbie Thank you for the help!