Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
U.S. residents
nonresident aliens dual-resident taxpayers |
| gptkbp:availableOn |
irs.gov
|
| gptkbp:category |
tax compliance
disclosure form |
| gptkbp:filingDeadline |
same as tax return
|
| gptkbp:filingMethod |
attach to tax return
|
| gptkbp:firstIssueDate |
1990s
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:legalBasis |
gptkb:Section_6114_of_the_Internal_Revenue_Code
gptkb:Section_7701(b)_of_the_Internal_Revenue_Code |
| gptkbp:officialName |
gptkb:Treaty-Based_Return_Position_Disclosure_Under_Section_6114_or_7701(b)
|
| gptkbp:penalty |
$1,000 for individuals
$10,000 for corporations |
| gptkbp:relatedTo |
gptkb:Form_1040
gptkb:Form_1120-F gptkb:Form_1040NR international taxation tax treaties |
| gptkbp:requires |
taxpayers claiming tax treaty benefits
|
| gptkbp:usedFor |
disclosing treaty-based return positions
|
| gptkbp:bfsParent |
gptkb:Form_1040-NR
|
| gptkbp:bfsLayer |
6
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 8833
|