1. Check one or both of the following boxes as applicable
(a)The taxpayer is disclosing a treaty-based return position as required by section 6114.
(b)The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based return position as required by Regulations section 301.7710(b)-7.
我该选哪一个呢?
2. List the Internal Revenue Code provision(s) overruled or modified by the treaty-based return position
如何填?
3. Name, identifying number (if available to the taxpayer), and address in the United States of the payor of the income (if fixed or determinable annual or periodical).
填什么?
4. List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application of that article.
如何填这项?
谢谢热心朋友的回答!!!