Treaty-Based Return Position Disclosure

IRC §6114

Taxpayers can claim benefits from a U.S. tax treaty that overrule or modify internal revenue laws, potentially reducing or eliminating U.S. tax on specific income types.

Eligibility

Available to taxpayers who are residents of a country with which the U.S. has an income tax treaty and who have income that would otherwise be subject to higher U.S. tax rates.

Frequently Asked Questions

Who is eligible for the Treaty-Based Return Position Disclosure?

Available to taxpayers who are residents of a country with which the U.S. has an income tax treaty and who have income that would otherwise be subject to higher U.S. tax rates.

How does the Treaty-Based Return Position Disclosure work?

Taxpayers can claim benefits from a U.S. tax treaty that overrule or modify internal revenue laws, potentially reducing or eliminating U.S. tax on specific income types.

What law authorizes the Treaty-Based Return Position Disclosure?

The Treaty-Based Return Position Disclosure is authorized under IRC §6114 of the Internal Revenue Code (Title 26, United States Code).

Statutory Text — IRC §6114

Source: Internal Revenue Code, Title 26, United States Code

§ 6114. Treaty-based return positions(a) In generalEach taxpayer who, with respect to any tax imposed by this title, 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—(1) on the return of tax for such tax (or any statement attached to such return), or (2) if no return of tax is required to be filed, in such form as the Secretary may prescribe. (b) Waiver authorityThe Secretary may waive the requirements of subsection (a) with respect to classes of cases for which the Secretary determines that the waiver will not impede the assessment and collection of tax. (Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.) Editorial Notes Prior ProvisionsA prior section 6114 was renumbered 6116 of this title. Amendments1990—Subsec. (b). Pub. L. 101–508 struck out “by regulations” before “waive the requirements”. Statutory Notes and Related Subsidiaries Effective Date of 1990 AmendmentAmendment by Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 11702(j) of Pub. L. 101–508, set out as a note under section 59 of this title. Effective DatePub. L. 100–647, title I, § 1012(aa)(5)(D), Nov. 10, 1988, 102 Stat. 3533, provided that: “The amendments made by this paragraph [enacting this section and section 6712 of this title and renumbering former section 6114 as section 6115 of this title] shall apply to taxable periods the due date for filing returns for which (without extension) occurs after December 31, 1988.”

Legal Sources

US Code (Official) — 26 USC §6114 → Cornell Law Institute — 26 USC §6114 → Search IRS.gov for IRC §6114 → Treasury Regulations (26 CFR) →

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