BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month March 5, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Completing Form 8833 Treaty-Based Return Position Disclosure: Claiming Income Tax Treaty Benefits

Identifying Treaty Provisions and Impacted Code Sections, Interrelated Filings, and Impact of Tax Reform

Early Bird Pricing!
MSRP
$197.00
$167.45
Save $29.55

Discount expires 2/11/26

This course is $0 with these passes:

CPE
ALL
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

About the Course

Introduction

This course will provide tax advisers with an in-depth and practical guide to identifying the reporting requirements and completing IRS Form 8833 Treaty-Based Return Disclosure.

Description

The United States has current income tax treaties with over 60 countries. The treaties are intended to eliminate or reduce double income taxation or to reduce U.S. income tax liability by asserting a claim to a treaty benefit. A foreign person claiming a tax benefit under a U.S. income tax treaty may need to report the position on IRS Form 8833, Treaty-Based Return Disclosure Under Section 6114 or 7701(b).

Section 6114 requires that "any taxpayer who takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary may prescribe) such position."

Listen as the panel provides comprehensive guidance on how to read and interpret key income tax treaty provisions, report treaty-based positions on Form 8833, obtain U.S. resident certification (Form 8802) to claim reduction or exemption from foreign income taxation under a treaty, and complete Forms W-8BEN and W-8BEN-E to establish an exemption from U.S. withholding taxes.

Presented By

Jack R. Brister, EA, MBA, TEP
Managing Member and Founder
International Wealth Tax Advisors, LLC

Mr. Brister has over 30 years of experience in forensic accounting, international tax and tax law consulting. Jack founded International Wealth Tax Advisors (IWTA) in 2015 to specialize in servicing international private clients, foreign businesses desiring to do business in the U.S., and individuals working and living abroad. He started his career embedded in the U.S. Internal Revenue Service’s Criminal Investigation Unit. He worked on a variety of multi-jurisdictional cases in cooperation with federal, state and local law enforcement agencies that investigate and prosecute tax evasion, as well as white collar crimes and violent crimes with a financial and tax component. Mr. Brister specializes in integrated income and estate tax planning. He consults extensively for global clients on the state and local tax implications arising when foreign businesses establish operations in the U.S or plan on selling their products to U.S. consumers. His extensive experience working with the IRS along with his almost encyclopedic knowledge of complex tax codes and tax laws enables him to help clients turn potential problems into opportunities and mitigate financial risk.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, March 5, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Identifying whether a taxpayer has a requirement to file Form 8833

A. Potential treaty-based positions under Section 6114

B. Dual-residence taxpayers under Section 7701

II. Form 8833 specifics

A. Identifying treaty articles

B. Determining Section of Internal Revenue Code modified or overridden by the treaty article

C. Limitation of benefits exemptions

III. Interrelation between Form 8833 requirements and other filing obligations

A. W-8BEN

B. Form 8802

C. Form 1042

IV. Impact of TCJA tax reform law on claiming a treaty-based position

The panel will discuss these and other important issues:

  • Valid and invalid claims and scenarios
  • Common residency provisions and tie breakers for dual residents
  • Saving clauses applicable to U.S. citizens
  • Exemptions for personal services income
  • Treatment of interest and dividends
  • How to complete Forms 8833, 8802, and W-8BEN with examples


Learning Objectives

After completing this course, you will be able to:

  • Determine how to apply specific treaty articles and Code Sections to Form 8833
  • Recognize how treaty structures' limitations of benefits impact treaty benefits a taxpayer may claim on a return
  • Identify the impact of savings clauses on potential issues arising from interest limitations and BEAT provisions in the TCJA
  • Discern the changes tax reform has made on the foreign tax credit system for individual taxpayers
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI, Subpart F, and the related Section 250 deductions.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .