Form 8833
E698586
Form 8833 is an IRS disclosure form used by taxpayers to report and explain positions taken under an income tax treaty that differ from U.S. tax law.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Form 8833 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T7846080 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form 8833 Context triple: [Form 1040-NR filing, mayRequire, Form 8833]
-
A.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
B.
Form W-3
Form W-3 is a transmittal form used by employers to summarize and submit all employees’ W-2 wage and tax statements to the Social Security Administration.
-
C.
Form 2553
Form 2553 is the IRS election form that allows eligible domestic corporations and certain LLCs to be taxed as S corporations for federal income tax purposes.
-
D.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
-
E.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form 8833 Target entity description: Form 8833 is an IRS disclosure form used by taxpayers to report and explain positions taken under an income tax treaty that differ from U.S. tax law.
-
A.
FATCA Form 8938
FATCA Form 8938 is an IRS tax form used by certain U.S. taxpayers to report specified foreign financial assets under the Foreign Account Tax Compliance Act.
-
B.
Form W-3
Form W-3 is a transmittal form used by employers to summarize and submit all employees’ W-2 wage and tax statements to the Social Security Administration.
-
C.
Form 2553
Form 2553 is the IRS election form that allows eligible domestic corporations and certain LLCs to be taxed as S corporations for federal income tax purposes.
-
D.
I-990
I-990 is a short auxiliary Interstate Highway in the Buffalo, New York metropolitan area, serving as a spur route connecting the region to Interstate 290.
-
E.
Form 944
Form 944 is an annual IRS tax form that certain small employers use to report federal income tax withheld and Social Security and Medicare taxes.
- F. None of above. chosen
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf | Internal Revenue Service form ⓘ |
| appliesTo |
income tax
ⓘ
withholding tax on certain payments ⓘ |
| category | international tax compliance ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| exception | some treaty-based positions are exempt from disclosure under IRS regulations ⓘ |
| filedWith |
Form 1040
NERFINISHED
ⓘ
Form 1040-NR NERFINISHED ⓘ Form 1120 NERFINISHED ⓘ Form 1120-F NERFINISHED ⓘ U.S. federal income tax return ⓘ |
| filingRequirement |
must be filed for certain treaty-based exemptions from U.S. tax
ⓘ
must be filed when a treaty position affects residency under section 7701(b) ⓘ must be filed when a treaty position reduces or modifies U.S. tax that would otherwise be due ⓘ |
| format |
fillable PDF
ⓘ
paper form ⓘ |
| governingBody | U.S. Department of the Treasury NERFINISHED ⓘ |
| informationRequired |
Internal Revenue Code provisions overruled or modified
ⓘ
explanation of how the treaty overrides or modifies U.S. law ⓘ facts on which the treaty position is based ⓘ specific treaty article relied upon ⓘ taxpayer identification ⓘ treaty country ⓘ type and amount of income affected ⓘ |
| issuedBy | Internal Revenue Service NERFINISHED ⓘ |
| jurisdiction | federal income tax ⓘ |
| language | English ⓘ |
| legalBasis |
Internal Revenue Code section 6114
NERFINISHED
ⓘ
Internal Revenue Code section 7701(b) NERFINISHED ⓘ |
| officialName | Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) NERFINISHED ⓘ |
| penalty |
failure to file may result in a monetary penalty
ⓘ
failure to file may result in disallowance of the treaty benefit ⓘ |
| publicationType | tax form and instructions available on IRS website ⓘ |
| purpose |
to disclose treaty-based return positions that override or modify U.S. tax law
ⓘ
to explain positions taken under an income tax treaty that differ from U.S. Internal Revenue Code provisions ⓘ |
| relatedConcept |
tax treaty override disclosure
ⓘ
treaty-based return position ⓘ |
| relatedForm |
Form 1040
NERFINISHED
ⓘ
Form 1040-NR NERFINISHED ⓘ Form 1120-F NERFINISHED ⓘ |
| relatedTo |
U.S. income tax returns
ⓘ
income tax treaties ⓘ |
| usedBy |
U.S. citizens
ⓘ
U.S. domestic corporations ⓘ corporate taxpayers ⓘ estates ⓘ foreign corporations with U.S. filing obligations ⓘ individual taxpayers ⓘ nonresident aliens ⓘ partnerships ⓘ resident aliens ⓘ trusts ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form 8833 Description of subject: Form 8833 is an IRS disclosure form used by taxpayers to report and explain positions taken under an income tax treaty that differ from U.S. tax law.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.