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IRS8833.xsl
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<?xml version="1.0"?>
<!DOCTYPE xsl:stylesheet [
<!ENTITY nbsp " ">
]>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">
<xsl:include href="PopulateTemplate.xsl"/>
<xsl:include href="CommonPathRef.xsl"/>
<xsl:include href="AddHeader.xsl"/>
<xsl:include href="IRS8833Style.xsl"/>
<xsl:include href="AddOnTable.xsl"/>
<xsl:output method="html" indent="yes" encoding="iso-8859-1"/>
<xsl:strip-space elements="*"/>
<xsl:param name="FormData" select="$RtnDoc/IRS8833"/>
<xsl:template match="/">
<html>
<head>
<title>
<xsl:call-template name="FormTitle">
<xsl:with-param name="RootElement" select="local-name($FormData)"/>
</xsl:call-template>
</title>
<!-- No Browser Caching -->
<meta http-equiv="Pragma" content="no-cache"/>
<meta http-equiv="Cache-Control" content="no-cache"/>
<meta http-equiv="Expires" content="0"/>
<!-- No Proxy Caching -->
<meta http-equiv="Cache-Control" content="private"/>
<meta name="Description" content="Form IRS 8833"/>
<meta name="GENERATOR" content="IBM WebSphere Studio"/>
<xsl:call-template name="GlobalStylesForm"/>
<script language="JavaScript" src="{$ScriptPath}/FormDisplay.js" type="text/javascript"/>
<xsl:call-template name="InitJS"/>
<style type="text/css">
<xsl:if test="not($Print) or $Print=''">
<xsl:call-template name="IRS8833Style"/>
<xsl:call-template name="AddOnStyle"/>
</xsl:if>
</style>
</head>
<body class="styBodyClass">
<form name="Form8833">
<xsl:call-template name="DocumentHeader"/>
<!--Title of Form -->
<div class="styBB" style="width:187mm;height: 18mm">
<div class="styFNBox" style="width:31mm;font-size: 7pt;height: 19mm">
Form <span class="styFormNumber">8833</span>
<br/>
(Rev. August 2006)
<span class="styAgency">Department of the Treasury</span>
<br/>
<span class="styAgency">Internal Revenue Service</span>
</div>
<div class="styFTBox" style="width:125mm; height: 18mm">
<div class="styMainTitle" style="height:8mm;">Treaty-Based Return Position Disclosure<br/>Under Section 6114 or 7701(b)</div>
<div class="styFST" style="height:5mm;font-size:7pt;margin-left:3mm;font-weight:bold; padding-top: 5mm">
<img src="{$ImagePath}/8833_Bullet.gif" alt="MediumBullet"/>
Attach to your tax return.
</div>
</div>
<div class="styTYBox" style="width:30mm;height:19mm; border-left-width: 1px">
<div class="styOMB" style="height:18mm; border-bottom-width: 0px; padding-top: 7mm">OMB No. 1545-1354</div>
</div>
</div>
<!-- End title of Form -->
<div class="styBB" style="width: 187mm">
Attach a separate Form 8833 for each treaty-based return position taken. Failure to disclose a treaty-based return position may<br/>
result in a penalty of $1,000 ($10,000 in the case of a C corporation) (see section 6712).
</div>
<!-- Name and Employer identification number -->
<div class="styBB" style="width:187mm; height: 8mm">
<div class="styNameBox" style="width:139mm; height: 8mm;font-size:7pt;">
Name<br/>
<div style="font-family:verdana;font-size:6pt;height:6.25mm">
<xsl:choose>
<xsl:when test="$RtnHdrData/ReturnType='1040'">
<br/>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">Name</xsl:with-param>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">BusinessNameLine1</xsl:with-param>
</xsl:call-template>
<br/>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">BusinessNameLine2</xsl:with-param>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
</div>
</div>
<div class="styEINBox" style="padding-left:2mm;font-size:7pt;">
<span class="BoldText">U.S. taxpayer identifying number</span>
<br/>
<br/>
<span style="font-weight:normal;">
<xsl:choose>
<xsl:when test="$RtnHdrData/ReturnType='1040'">
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">PrimarySSN</xsl:with-param>
</xsl:call-template>
</xsl:when>
<xsl:otherwise>
<xsl:call-template name="PopulateReturnHeaderFiler">
<xsl:with-param name="TargetNode">EIN</xsl:with-param>
</xsl:call-template>
</xsl:otherwise>
</xsl:choose>
</span>
</div>
</div>
<!-- End Name and Employer indentification number -->
<div style="width: 187mm; height: 11mm">
<div class="styNameAddr" style="height: 26mm; padding-left:0px; width: 100mm; font-size:7pt;border-right-width: 1px">Address in country of residence<br/>
<xsl:call-template name="PopulateForeignAddressTemplate">
<xsl:with-param name="TargetNode" select="$FormData/AddressInCountryOfResidence"/>
</xsl:call-template>
</div>
<div class="styNameAddr" style="height: 26mm; width: 86mm;font-size:7pt;">Address in the United States<br/>
<xsl:call-template name="PopulateUSAddressTemplate">
<xsl:with-param name="TargetNode" select="$FormData/AddressInTheUS"/>
</xsl:call-template>
</div>
</div>
<div style="width: 187mm">
Check one or both of the following boxes as applicable:<br/>
<br/>
</div>
<!-- First Bullet -->
<div style="width: 187mm">
<div class="styLNLeftNumBox">
<img src="{$ImagePath}/8833_Bullet_Round.gif" alt="RoundBullet"/>
</div>
<div style="float: left">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$FormData/TreatybasedPositionSec6114"/>
<xsl:with-param name="BackupName">IRS8833TreatybasedPositionSec6114</xsl:with-param>
</xsl:call-template>
The taxpayer is disclosing a treaty-based return position as required by section 6114
</label>
</div>
<div style="float:right">
<span style="letter-spacing:4mm; font-weight:bold; float:left">
............
</span>
<img src="{$ImagePath}/8833_Bullet.gif" alt="lBullet"/>
<span style="width: 1mm"/>
<input type="checkbox" class="styCkbox" name="TreatybasedPositionSec6114">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$FormData/TreatybasedPositionSec6114"/>
<xsl:with-param name="BackupName">IRS8833TreatybasedPositionSec6114</xsl:with-param>
</xsl:call-template>
</input>
</div>
</div>
<!-- First Bullet -->
<!-- Second Bullet -->
<div style="width: 187mm">
<div class="styLNLeftNumBox">
<img src="{$ImagePath}/8833_Bullet_Round.gif" alt="RoundBullet"/>
</div>
<div style="float: left">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$FormData/TreatybasedPositionSec7701"/>
<xsl:with-param name="BackupName">TreatybasedPositionSec7701</xsl:with-param>
</xsl:call-template>
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based return position as required by
</label>
</div>
</div>
<div class="styBB" style="width: 187mm">
<div class="styLNLeftNumBox"/>
<div style="float: left">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$FormData/TreatybasedPositionSec7701"/>
<xsl:with-param name="BackupName">IRS8833TreatybasedPositionSec7701</xsl:with-param>
</xsl:call-template>
Regulations section 301.7701(b)-7
</label>
</div>
<div style="float:right">
<span style="letter-spacing:4mm; font-weight:bold; float:left">
.........................
</span>
<img src="{$ImagePath}/8833_Bullet.gif" alt="lBullet"/>
<span style="width: 1mm"/>
<input type="checkbox" class="styCkbox" name="TreatybasedPositionSec7701">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$FormData/TreatybasedPositionSec7701"/>
<xsl:with-param name="BackupName">IRS8833TreatybasedPositionSec7701</xsl:with-param>
</xsl:call-template>
</input>
</div>
<div style="width: 187mm;padding-top:0.5mm;padding-left:8mm">
Note: If the taxpayer is a dual-resident taxpayer and a long-term resident, by electing to be treated as a resident of a foreign country for purposes of claiming benefits under an applicable income tax treaty, the taxpayer will be deemed to have expatriated pursuant to section 877A (see instructions for more information).
</div>
</div>
<!-- Second Bullet -->
<!-- U.S. citizen -->
<div class="styBB" style="width: 187mm; padding-top: 2mm; padding-bottom:2mm">
<div style="float: left">
<label>
<xsl:call-template name="PopulateLabel">
<xsl:with-param name="TargetNode" select="$FormData/IsUSCitizenOrOther"/>
<xsl:with-param name="BackupName">IRS8833IsUSCitizenOrOther</xsl:with-param>
</xsl:call-template>
Check this box if the taxpayer is a U.S. citizen or resident or is incorporated in the United States
</label>
</div>
<div style="float:right">
<span style="letter-spacing:4mm; font-weight:bold; float:left">
..........
</span>
<img src="{$ImagePath}/8833_Bullet.gif" alt="lBullet"/>
<span style="width: 1mm"/>
<input type="checkbox" class="styCkbox" name="IsUSCitizenOrOther">
<xsl:call-template name="PopulateCheckbox">
<xsl:with-param name="TargetNode" select="$FormData/IsUSCitizenOrOther"/>
<xsl:with-param name="BackupName">IRS8833IsUSCitizenOrOther</xsl:with-param>
</xsl:call-template>
</input>
</div>
</div>
<!-- U.S. citizen -->
<div class="styForm8833BB" style="width:187mm;height:31mm;">
<div style="width:93.75mm;float:left;height:31mm;">
<div class="styForm8833BB" style="height:12mm;">
<span style="width:2mm;"/>
<span style="font-weight:bold;">1</span>
<span style="width:4mm;"/> Enter the specific treaty position relied on:<br/>
<span style="height:4mm;padding-top:1mm;">
<span style="width:4mm;"/>
<span style="font-weight:bold;">a</span>
<span style="width:3mm;"/>Treaty country
<span class="styForm8833BB" style="width:63mm;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/TreatyCountry"/>
</xsl:call-template>
</span>
</span>
<span style="width:4mm;"/>
<span style="font-weight:bold;">b</span>
<span style="width:3mm;"/>Article(s)<span style="width:3mm;"/>
<br/>
<span style="padding-left:8.75mm;width:85mm;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/Article"/>
</xsl:call-template>
</span>
</div>
<div>
<span style="width:2mm;"/>
<span style="font-weight:bold;">2</span>
<span style="width:4.75mm;"/>List the Internal Revenue Code provision(s) overruled or<br/>
<span style="width:8.5mm"/>modified by the treaty-based return position<br/>
<span style="padding-left:8.75mm;width:85mm;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/IRCProvisions"/>
</xsl:call-template>
</span>
</div>
</div>
<div class="styForm8833BB" style="width:93.25mm;float:right;height:31mm;border-bottom:0;border-left-width:1px;">
<div class="styLNLeftNumBox" style="padding-left: 2mm">3</div>
<div style="float:left">
Name, identifying number (if available to the taxpayer),<br/>and address in the United States of the payor of the income (if<br/>fixed or determinable annual or periodical). See instructions.<br/>
<div style="font-family:verdana;font-size:6pt;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/NameOfPayor/BusinessNameLine1"/>
</xsl:call-template>
<xsl:if test="$FormData/NameOfPayor/BusinessNameLine2 != ''">
<br/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/NameOfPayor/BusinessNameLine2"/>
</xsl:call-template>
</xsl:if>
</div>
<xsl:if test="$FormData/PayorIdentificationNumber != ''">
<br/>
<xsl:call-template name="PopulateEIN">
<xsl:with-param name="TargetNode" select="$FormData/PayorIdentificationNumber"/>
</xsl:call-template>
</xsl:if>
<xsl:if test="$FormData/MissingEINReason !=' '">
<span style="font-weight:normal;">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/MissingEINReason"/>
</xsl:call-template>
</span>
</xsl:if>
<xsl:if test="$FormData/USAddressOfPayor !=' '">
<br/>
<xsl:call-template name="PopulateUSAddressTemplate">
<xsl:with-param name="TargetNode" select="$FormData/USAddressOfPayor"/>
</xsl:call-template>
</xsl:if>
<xsl:if test="$FormData/ForeignAddressOfPayor !=' '">
<br/>
<xsl:call-template name="PopulateForeignAddressTemplate">
<xsl:with-param name="TargetNode" select="$FormData/ForeignAddressOfPayor"/>
</xsl:call-template>
</xsl:if>
</div>
</div>
</div>
<!-- Line 4 -->
<div class="styBB" style="width: 187mm">
<div class="styLNLeftNumBox" style="padding-left: 2mm">4</div>
<span style="width: 175mm">
List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application<br/>of that article
<img src="{$ImagePath}/8833_Bullet.gif" alt="lBullet"/>
<span style="width: 1mm"/>
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/ProvisionsOfLimitation"/>
</xsl:call-template>
</span>
</div>
<!-- Line 4 -->
<!-- Line 5 -->
<div class="styBB" style="width: 187mm">
<div class="styLNLeftNumBox" style="padding-left: 2mm">5</div>
<div>
Explain the treaty-based return position taken. Include a brief summary of the facts on which it is based. Also, list the nature<br/>
and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item,<br/>
<span style="width: 9mm"/>or other item (as applicable) for which the treaty benefit is claimed
<div style="margin-left: 9mm">
<xsl:call-template name="PopulateText">
<xsl:with-param name="TargetNode" select="$FormData/ExplainTreatybsdPosOnBenefit"/>
</xsl:call-template>
</div>
</div>
</div>
<!-- Line 5 -->
<div style="width:187mm;">
<span class="styBoldText">For Paperwork Reduction Act Notice, see page 3. </span>
<span style="width:100px;"/>
Cat. No. 14895L
<span style="width:135px;"/>
Form <span class="styBoldText">8833</span> (Rev. 8-2006)
</div>
<br/>
<br class="pageEnd"/>
<!-- BEGIN Left Over Table -->
<!-- Additonal Data Title Bar and Button -->
<div class="styLeftOverTitleLine" id="LeftoverData">
<div class="styLeftOverTitle">
Additional Data
</div>
<div class="styLeftOverButtonContainer">
<input class="styLeftoverTableBtn" TabIndex="1" type="button" value="Return to Form" onclick="javascript:returnToWriteInImage();"/>
</div>
</div>
<!-- Additional Data Table -->
<table class="styLeftOverTbl">
<xsl:call-template name="PopulateCommonLeftover">
<xsl:with-param name="TargetNode" select="$FormData"/>
<xsl:with-param name="DescWidth" select="100"/>
</xsl:call-template>
</table>
<!-- END Left Over Table -->
</form>
</body>
</html>
</xsl:template>
</xsl:stylesheet>