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

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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

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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.

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Still an AllStar

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Level 15

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.

---------------------------------------------------------------------------------
Still an AllStar

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