When do I need to file Form 8833 for a tax treaty position and what happens if I don't?
I'm a Canadian citizen working temporarily in the U.S. and I'm claiming a treaty exemption under the U.S.-Canada tax treaty for certain income. My tax preparer mentioned Form 8833 but said it might not be necessary in my case. When exactly is this form required? I've heard the penalties for not disclosing treaty positions can be $1,000 per failure. I want to understand the rules so I can make sure we handle this correctly.
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