Dual Citizen of US and Israel form 8833

Technical topics regarding tax preparation.
#1
WBR  
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In regard to the Social Security and Pension exclusion, does form 8833 “Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)” need to be filed for dual citizen of US and Israel. Moved permanent residence to Israel in 2022.

Form 8833 Instructions:
“Positions for which reporting is waived include, but are not limited to, the following. See Regulations section 301.6114-1(c) for other waivers from reporting.
• That a treaty reduces or modifies the taxation of income derived by an individual from dependent personal services, pensions, annuities, social security, and other public pensions, as well as income derived by artists, athletes, students, trainees, or teachers;
• That a Social Security Totalization Agreement or Diplomatic or Consular Agreement reduces or modifies the income of a taxpayer;”
 

#2
deniz  
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Dual citizenship and the treaty exclusion for US taxpayers citizens are not relevant. Taxpayer is a US Citizen working abroad and is taxed like any other US taxpayer with the exception of Foreign Earned Income Exclusion. The FEIE will not subject that salary to payroll taxes on the excluded income. To the extent earnings do not qualify for FEIE, there is no Totalization agreement with Israel, so payroll taxes will need to be paid in Israel and the US on that income.
Last edited by deniz on 28-Mar-2023 11:11am, edited 1 time in total.
 

#3
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WBR wrote:In regard to the Social Security and Pension exclusion, does form 8833 * * * need to be filed for dual citizen of US and Israel.


No. Reporting is waived for reductions to pensions and social security.
 

#4
WBR  
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Thanks dellpaul

Does the reduction go on Schedule 1 line 8z?
 


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