Invoking article XXV(4) and Form 8833 / Line 5

[spocket]

Hi there! Looking for guidance regarding the change to Form 8833.

I am Canadian, commuting to the US. I have been declaring US taxes using "1040NR married filing separately"but invoking article XXV(4) and a "pro-forma 1040 married filing jointly" to adjust the rate of taxation for several years, using information found here.
(Thanks! Saved a lot over the years). I always used Form 8833 to explain how I came up with the new rate and attached the "pro-forma".

On the most recent 8833 form, there's a new question (#5) that I am afraid I am not sure how to answer correctly despite reading the mentioned article (English is not my first language)...

[i]Is the taxpayer disclosing a treaty-based return position for which reporting is specifically required pursuant to Regulations section 301.6114-1 (b)?.......................YES/NO

If “Yes,â€￾ enter the specific subsection(s) of Regulations section 301.6114-1(b) requiring reporting....[/i]

Here's a link to the article:
[url]http://www.law.cornell.edu/cfr/text/26/301.6114-1[/url]


Any guidance would be MUCH appreciated as always.

[nelsona]

It's probably no. Doesn't matter since you are filing 8833.