My adviser says the treaty tie-breaker may keep me treated as Spanish resident. Is Form 8833 the part that makes that official?
I live in Spain and run a U.S. LLC, but my travel to the United States this year was high enough that my adviser started talking about treaty tie-breaker rules. I understand the broad idea that a treaty can break a residency tie, but I do not understand where that stops being theory and starts becoming something that actually appears in the filing package.
Specifically, I want to know whether Form 8833 is the step that turns the treaty-residency argument into an actual disclosed return position. If so, I also want to understand what kind of supporting file should exist before anyone files it.
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