Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment
ICR 202101-1545-018 · OMB 1545-1354 · Received in OIRA
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1354 can be found here:
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b); Rev. Proc. 2010-19, Deemed Disposition By Canadian Emigrants Basis Adjustment
Extension without change of a currently approved collection
No
Regular
04/29/2021
Requested
Previously Approved
36 Months From Approved
04/30/2021
4,100
4,100
25,740
25,740
0
0
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.
US Code:
26 USC 7701
Name of Law: Definitions
US Code:
26 USC 6114
Name of Law: Treaty-based return positions
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Supporting Statement 1545-1354.docx
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)