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Publication 901 (Rev. September 2016) - IRS tax forms
www.irs.govby a U.S. treaty (a treatybased position), you generally must disclose that position on Form 8833 and attach it to your return. If you are not required to file a return because of your treatybased position, you must file a return anyway to report your position. The filing of 519 597 8833 Form 8833 does not apply to a reduced rate of