# 26 U.S.C. § 6114: Treaty-based return positions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6114>. Cite pinpoints as 26 U.S.C. § 6114(a)(1).

## § 6114(a) In general

Each 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—

**§ 6114(a)(1)** on the return of tax for such tax (or any statement attached to such return), or

**§ 6114(a)(2)** if no return of tax is required to be filed, in such form as the Secretary may prescribe.

## § 6114(b) Waiver authority

The 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.

## Regulations

- [Treas. Reg. § 301.6114-1](/26/reg/301.6114-1.md): Treaty-based return positions. (interprets § 6114)

## Forms named in the regulations

- [Form 8833](https://www.irs.gov/pub/irs-pdf/f8833.pdf)
- [Form 1042-S](https://www.irs.gov/pub/irs-pdf/f1042s.pdf)
- [Form 720](https://www.irs.gov/pub/irs-pdf/f720.pdf)
- [Form 1042S](https://www.irs.gov/pub/irs-pdf/f1042s.pdf)

## Final rules

- [81 FR 55133](https://www.federalregister.gov/documents/2016/08/18/2016-19452/tax-on-certain-foreign-procurement) (2016): Tax on Certain Foreign Procurement
- [71 FR 13003](https://www.federalregister.gov/documents/2006/03/14/06-2443/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign) (2006): Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations
- [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties
- [62 FR 53384](https://www.federalregister.gov/documents/1997/10/14/97-25997/treaty-based-return-positions) (1997): Treaty-Based Return Positions

## Connections

Cites: none

Cited by: § 6712 Failure to disclose treaty-based return positions

## Prior provisions

- A prior section 6114 was renumbered 6116 of this title.

## Amendments

- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3532
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388