{"formImage":{"Transcoder":"pdf2json@0.6.8","Agency":"","Id":{"AgencyId":"unknown","Name":"unknown","MC":false,"Max":-1,"Parent":-1},"Pages":[{"Height":49.5,"HLines":[{"oc":"#221f1f","x":6.145,"y":5.25,"w":1.5,"l":14.936},{"oc":"#221f1f","x":20.995,"y":5.25,"w":1.5,"l":63.199},{"oc":"#221f1f","x":84.064,"y":5.25,"w":1.5,"l":14.979},{"oc":"#221f1f","x":6.145,"y":6.75,"w":1.125,"l":92.899},{"oc":"#221f1f","x":6.145,"y":8.25,"w":0.75,"l":45.874},{"oc":"#221f1f","x":51.932,"y":8.25,"w":0.75,"l":19.886},{"oc":"#221f1f","x":71.732,"y":8.25,"w":0.75,"l":27.311},{"oc":"#221f1f","x":6.145,"y":11.25,"w":0.75,"l":45.874},{"oc":"#221f1f","x":51.932,"y":11.25,"w":0.75,"l":47.111},{"oc":"#221f1f","x":96.869,"y":14.125,"w":0.75,"l":1.375},{"oc":"#221f1f","x":96.869,"y":13.625,"w":0.75,"l":1.375},{"oc":"#221f1f","x":6.145,"y":16.5,"w":0.75,"l":92.899},{"oc":"#221f1f","x":6.188,"y":17.25,"w":1.125,"l":92.813},{"dsh":1,"oc":"#221f1f","x":22.232,"y":18.75,"w":0.75,"l":29.786},{"oc":"#221f1f","x":6.145,"y":19.5,"w":0.75,"l":5.036},{"oc":"#221f1f","x":11.095,"y":19.5,"w":0.75,"l":40.923},{"oc":"#221f1f","x":6.145,"y":21.75,"w":0.75,"l":45.874},{"oc":"#221f1f","x":51.932,"y":21.75,"w":0.75,"l":47.111},{"oc":"#221f1f","x":6.188,"y":26.25,"w":0.75,"l":92.813},{"oc":"#221f1f","x":87.82,"y":25.5,"w":0.75,"l":11.223},{"dsh":1,"oc":"#221f1f","x":55.645,"y":28.5,"w":0.75,"l":43.398},{"dsh":1,"oc":"#221f1f","x":11.095,"y":29.25,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":30,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":30.75,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":31.5,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":32.25,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":33,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":33.75,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":34.5,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":35.25,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":36,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":36.75,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":37.5,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":38.25,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":39,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":39.75,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":40.5,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":41.25,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":42,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":42.75,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":43.5,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":44.25,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":45,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":45.75,"w":0.75,"l":87.949},{"dsh":1,"oc":"#221f1f","x":11.095,"y":46.5,"w":0.75,"l":87.949},{"oc":"#221f1f","x":6.145,"y":46.5,"w":1.5,"l":38.448},{"oc":"#221f1f","x":44.507,"y":46.5,"w":1.5,"l":38.448},{"oc":"#221f1f","x":82.87,"y":46.5,"w":1.5,"l":16.173},{"oc":"#221f1f","x":6.188,"y":26.25,"w":0.75,"l":92.813},{"oc":"#221f1f","x":6.188,"y":26.25,"w":1.125,"l":92.813},{"oc":"#221f1f","x":6.188,"y":23.25,"w":1.125,"l":92.813}],"VLines":[{"oc":"#221f1f","x":21.038,"y":2.234,"w":1.5,"l":3.047},{"oc":"#221f1f","x":84.15,"y":2.234,"w":1.5,"l":3.047},{"oc":"#221f1f","x":51.975,"y":6.734,"w":0.75,"l":1.531},{"oc":"#221f1f","x":71.775,"y":6.734,"w":0.75,"l":1.531},{"oc":"#221f1f","x":51.975,"y":8.234,"w":0.75,"l":3.031},{"oc":"#221f1f","x":98.244,"y":13.625,"w":0.75,"l":0.5},{"oc":"#221f1f","x":96.869,"y":13.625,"w":0.75,"l":0.5},{"oc":"#221f1f","x":51.975,"y":17.234,"w":0.75,"l":4.531}],"Fills":[{"x":0,"y":0,"w":0,"h":0,"clr":1}],"Texts":[{"oc":"#221f1f","x":10.888,"y":26.102,"w":55.27099999999995,"clr":-1,"A":"left","R":[{"T":"Explain%20the%20treaty-based%20return%20position%20taken.%20Include%20a%20brief%20summary%20of%20the%20facts%20on%20which%20it%20is%20based.%20Also%2C%20list%20the%20nature","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.884,"y":21.539,"w":54.637999999999955,"clr":-1,"A":"left","R":[{"T":"List%20the%20provision(s)%20of%20the%20limitation%20on%20benefits%20article%20(if%20any)%20in%20the%20treaty%20that%20the%20taxpayer%20relies%20on%20to%20prevent%20application","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":9.955,"y":14.089,"w":56.50899999999992,"clr":-1,"A":"left","R":[{"T":"%20If%20the%20taxpayer%20is%20a%20dual-resident%20taxpayer%20and%20a%20long-term%20resident%2C%20by%20electing%20to%20be%20treated%20as%20a%20resident%20of%20a%20foreign%20country","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.95,"y":14.714,"w":59.195999999999955,"clr":-1,"A":"left","R":[{"T":"for%20purposes%20of%20claiming%20benefits%20under%20an%20applicable%20income%20tax%20treaty%2C%20the%20taxpayer%20will%20be%20deemed%20to%20have%20expatriated%20pursuant%20to","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.938,"y":2.634,"w":2.89,"clr":-1,"A":"left","R":[{"T":"Form%20%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":9.415,"y":2.634,"w":2.08,"clr":-1,"A":"left","R":[{"T":"8833","S":-1,"TS":[0,27,0,0]}]},{"oc":"#221f1f","x":5.938,"y":3.3200000000000003,"w":9.929000000000002,"clr":-1,"A":"left","R":[{"T":"(Rev.%20December%202013)","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.938,"y":3.875,"w":12.818000000000003,"clr":-1,"A":"left","R":[{"T":"Department%20of%20the%20Treasury%20%20","S":-1,"TS":[0,9.440000000000001,0,0]}]},{"oc":"#221f1f","x":5.938,"y":4.313,"w":11.371000000000002,"clr":-1,"A":"left","R":[{"T":"Internal%20Revenue%20Service%20","S":-1,"TS":[0,9.440000000000001,0,0]}]},{"oc":"#221f1f","x":30.616,"y":2.163,"w":18.360000000000003,"clr":-1,"A":"left","R":[{"T":"Treaty-Based%20Return%20Position%20Disclosure%20","S":-1,"TS":[2,17,0,0]}]},{"oc":"#221f1f","x":35.26,"y":3.1,"w":14.200000000000001,"clr":-1,"A":"left","R":[{"T":"Under%20Section%206114%20or%207701(b)","S":-1,"TS":[2,17,0,0]}]},{"oc":"#221f1f","x":43.423,"y":3.513,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":44.454,"y":3.607,"w":12.226,"clr":-1,"A":"left","R":[{"T":"%20Attach%20to%20your%20tax%20return.","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":26.339,"y":4.149,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":51,"TS":[0,9,0,0]}]},{"oc":"#221f1f","x":27.371,"y":4.242,"w":26.051999999999996,"clr":-1,"A":"left","R":[{"T":"%20Information%20about%20Form%208833%20and%20its%20instructions%20is%20at%20","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":63.192,"y":4.242,"w":10.745000000000005,"clr":-1,"A":"left","R":[{"T":"www.irs.gov%2Fform8833","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":77.967,"y":4.242,"w":0.278,"clr":-1,"A":"left","R":[{"T":".","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":85.741,"y":3.097,"w":9.283000000000001,"clr":-1,"A":"left","R":[{"T":"OMB%20No.%201545-1354","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.938,"y":5.035,"w":56.73399999999996,"clr":-1,"A":"left","R":[{"T":"Attach%20a%20separate%20Form%208833%20for%20each%20treaty-based%20return%20position%20taken.%20Failure%20to%20disclose%20a%20treaty-based%20return%20position%20may","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.931,"y":5.71,"w":39.232999999999976,"clr":-1,"A":"left","R":[{"T":"result%20in%20a%20penalty%20of%20%241%2C000%20(%2410%2C000%20in%20the%20case%20of%20a%20C%20corporation)%20(see%20section%206712).%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.938,"y":6.563,"w":2.927,"clr":-1,"A":"left","R":[{"T":"Name%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":52.413,"y":6.5,"w":15.814,"clr":-1,"A":"left","R":[{"T":"U.S.%20taxpayer%20identifying%20number%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":72.213,"y":6.5,"w":21.756000000000004,"clr":-1,"A":"left","R":[{"T":"Reference%20ID%20number%2C%20if%20any%20(see%20instructions)","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.938,"y":7.9079999999999995,"w":14.465000000000005,"clr":-1,"A":"left","R":[{"T":"Address%20in%20country%20of%20residence%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":52.413,"y":7.91,"w":13.077,"clr":-1,"A":"left","R":[{"T":"Address%20in%20the%20United%20States%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.938,"y":11.089,"w":25.168999999999993,"clr":-1,"A":"left","R":[{"T":"Check%20one%20or%20both%20of%20the%20following%20boxes%20as%20applicable%3A%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.938,"y":11.757,"w":38.85899999999998,"clr":-1,"A":"left","R":[{"T":"%E2%80%A2%20The%20taxpayer%20is%20disclosing%20a%20treaty-based%20return%20position%20as%20required%20by%20section%206114%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":67.813,"y":11.757,"w":18.662,"clr":-1,"A":"left","R":[{"T":".............%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":93.847,"y":11.663,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.938,"y":12.539,"w":46.93299999999996,"clr":-1,"A":"left","R":[{"T":"%E2%80%A2%20The%20taxpayer%20is%20a%20dual-resident%20taxpayer%20and%20is%20disclosing%20a%20treaty-based%20return%20position%20as%20required%20by%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.484,"y":13.237,"w":15.579000000000006,"clr":-1,"A":"left","R":[{"T":"Regulations%20section%20301.7701(b)-7%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":32.749,"y":13.237,"w":41.32299999999997,"clr":-1,"A":"left","R":[{"T":"..............................%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":93.847,"y":13.144,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":5.938,"y":14.089,"w":2.5559999999999996,"clr":-1,"A":"left","R":[{"T":"Note.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.944,"y":15.338999999999999,"w":25.320999999999998,"clr":-1,"A":"left","R":[{"T":"section%20877A.%20For%20more%20information%2C%20see%20the%20instructions.","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.944,"y":16.339,"w":43.09699999999999,"clr":-1,"A":"left","R":[{"T":"Check%20this%20box%20if%20the%20taxpayer%20is%20a%20U.S.%20citizen%20or%20resident%20or%20is%20incorporated%20in%20the%20United%20States%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":74.006,"y":16.339,"w":14.663,"clr":-1,"A":"left","R":[{"T":"..........%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":93.686,"y":16.245,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":7.552,"y":17.089,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"1%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":17.089,"w":19.095000000000002,"clr":-1,"A":"left","R":[{"T":"Enter%20the%20specific%20treaty%20position%20relied%20on%3A%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.413,"y":17.808,"w":0.8520000000000001,"clr":-1,"A":"left","R":[{"T":"a%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":17.777,"w":6.723000000000001,"clr":-1,"A":"left","R":[{"T":"Treaty%20country%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":8.413,"y":18.589,"w":0.889,"clr":-1,"A":"left","R":[{"T":"b%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":18.589,"w":4.109999999999999,"clr":-1,"A":"left","R":[{"T":"Article(s)%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.552,"y":19.339,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"2%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":19.289,"w":25.058000000000007,"clr":-1,"A":"left","R":[{"T":"List%20the%20Internal%20Revenue%20Code%20provision(s)%20overruled%20or%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.883,"y":19.977,"w":19.931000000000008,"clr":-1,"A":"left","R":[{"T":"modified%20by%20the%20treaty-based%20return%20position%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":52.413,"y":17.002,"w":1.112,"clr":-1,"A":"left","R":[{"T":"3%20%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":54.937,"y":17.002,"w":26.523999999999997,"clr":-1,"A":"left","R":[{"T":"Name%2C%20identifying%20number%20(if%20available%20to%20the%20taxpayer)%2C%20and%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":53.963,"y":17.689,"w":26.061,"clr":-1,"A":"left","R":[{"T":"address%20in%20the%20United%20States%20of%20the%20payor%20of%20the%20income%20(if%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":53.955,"y":18.376,"w":27.096000000000004,"clr":-1,"A":"left","R":[{"T":"fixed%20or%20determinable%20annual%20or%20periodical).%20See%20instructions.%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.549,"y":21.589,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"4%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.885,"y":22.237,"w":6.130000000000001,"clr":-1,"A":"left","R":[{"T":"of%20that%20article%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":20.37,"y":22.144,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":7.552,"y":23.089,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"5%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":23.058,"w":48.28199999999997,"clr":-1,"A":"left","R":[{"T":"Is%20the%20taxpayer%20disclosing%20a%20treaty-based%20return%20position%20for%20which%20reporting%20is%20specifically%20required%20pursuant%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":23.667,"w":17.024000000000004,"clr":-1,"A":"left","R":[{"T":"to%20Regulations%20section%20301.6114-1(b)%3F","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":38.937,"y":23.667,"w":30.658999999999985,"clr":-1,"A":"left","R":[{"T":".......................","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":90.088,"y":23.839,"w":1.685,"clr":-1,"A":"left","R":[{"T":"Yes","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":96.275,"y":23.839,"w":1.296,"clr":-1,"A":"left","R":[{"T":"No","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.888,"y":24.589,"w":43.044000000000004,"clr":-1,"A":"left","R":[{"T":"If%20%E2%80%9CYes%2C%E2%80%9D%20enter%20the%20specific%20subsection(s)%20of%20Regulations%20section%20301.6114-1(b)%20requiring%20reporting","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":78.126,"y":24.589,"w":5.332,"clr":-1,"A":"left","R":[{"T":"....","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":85.682,"y":24.495,"w":1,"clr":-1,"A":"left","R":[{"T":"a","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":10.888,"y":25.339,"w":21.487,"clr":-1,"A":"left","R":[{"T":"Also%20include%20the%20information%20requested%20in%20line%206.%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":7.552,"y":26.089,"w":0.8340000000000001,"clr":-1,"A":"left","R":[{"T":"6%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.894,"y":26.789,"w":55.89999999999995,"clr":-1,"A":"left","R":[{"T":"and%20amount%20(or%20a%20reasonable%20estimate)%20of%20gross%20receipts%2C%20each%20separate%20gross%20payment%2C%20each%20separate%20gross%20income%20item%2C%20or%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":10.883,"y":27.477,"w":28.503999999999998,"clr":-1,"A":"left","R":[{"T":"other%20item%20(as%20applicable)%20for%20which%20the%20treaty%20benefit%20is%20claimed%20","S":3,"TS":[0,12,0,0]}]},{"oc":"#221f1f","x":5.938,"y":46.357,"w":28.036,"clr":-1,"A":"left","R":[{"T":"For%20Paperwork%20Reduction%20Act%20Notice%2C%20see%20the%20instructions.%20","S":-1,"TS":[0,11,0,0]}]},{"oc":"#221f1f","x":59.079,"y":46.375,"w":7.596,"clr":-1,"A":"left","R":[{"T":"Cat.%20No.%2014895L%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":82.793,"y":46.321,"w":2.89,"clr":-1,"A":"left","R":[{"T":"Form%20%20","S":2,"TS":[0,10,0,0]}]},{"oc":"#221f1f","x":86.27,"y":46.321,"w":2.5020000000000002,"clr":-1,"A":"left","R":[{"T":"8833%20","S":-1,"TS":[0,13,0,0]}]},{"oc":"#221f1f","x":90.57,"y":46.321,"w":7.077,"clr":-1,"A":"left","R":[{"T":"%20(Rev.%2012-2013)%20","S":2,"TS":[0,10,0,0]}]},{"x":0.09399999999999997,"y":48.565,"w":14.675999999999998,"clr":0,"A":"left","R":[{"T":"AL","S":-1,"TS":[0,15,0,0]}]}],"Fields":[{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"DESC","EN":0},"TI":6025,"AM":1024,"x":62.087,"y":3.886,"w":21.011,"h":0.833},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"NAME","EN":0},"TI":6026,"AM":1024,"x":6.09,"y":7.438,"w":45.467,"h":0.833,"TU":"Name"},{"style":48,"T":{"Name":"ssn","TypeInfo":{}},"id":{"Id":"IDNO","EN":0},"TI":6027,"AM":1024,"x":52.167,"y":7.375,"w":18.967,"h":0.875,"TU":"U.S. taxpayer identifying number"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"REFIDNO","EN":0},"TI":6028,"AM":0,"x":72.352,"y":7.375,"w":26.648,"h":0.875,"TU":"Reference ID number, if any (see instructions)"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"RESADD1","EN":0},"TI":6029,"AM":0,"x":6.113,"y":8.762,"w":45.413,"h":0.833,"TU":"Street Address in country of residence"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"RESADD2","EN":0},"TI":6030,"AM":0,"x":6.172,"y":9.654,"w":22.204,"h":0.833},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"RESST","EN":0},"TI":6031,"AM":0,"x":28.63,"y":9.669,"w":8.279,"h":0.833,"TU":"STATE"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"RESPOST","EN":0},"TI":6032,"AM":0,"x":37.242,"y":9.654,"w":14.343,"h":0.833,"TU":"POST CODE"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"RESADD3","EN":0},"TI":6033,"AM":0,"x":6.2,"y":10.42,"w":44.184,"h":0.833,"PL":{"V":[null,"Afghanistan","Akrotini","Albania","Algeria","American Samoa","Andorra","Angola","Anguilla","Antarctica","Antigua and Barbuda","Argentina","Armenia","Aruba","Ashmore and Cartier Islands","Australia","Austria","Azerbaijan","Bahamas","Bahrain","Baker Island","Bangladesh","Barbados","Belarus","Belgium","Belize","Benin","Bermuda","Bhutan","Bolivia","Bosnia-Herzegovina","Botswana","Bouvet Island","Brazil","British Indian Ocean Territory","British Virgin Islands","Brunei","Bulgaria","Burkina Faso","Burma","Burundi","Cambodia","Cameroon","Canada ","Cape Verde","Cayman Islands","Central African Republic","Chad","Chile","China ","Christmas Island","Clipperton Island","Cocos (Keeling) Islands","Colombia","Comoros ","Congo (Brazzaville)","Congo (Kinshasa)","Cook Islands","Coral Sea Islands","Costa Rica","Cote D'Ivoire (Ivory Coast)","Croatia","Cuba","Curacao","Cyprus","Czech Republic","Denmark","Dhekelia","Djibouti","Dominica","Dominican Republic","East Timor ","Ecuador","Egypt","El Salvador","Equatorial Guinea","Eritrea","Estonia","Ethiopia","Falkland Islands (Islas Malvinas)","Faroe Islands","Federated States of Micronesia","Fiji","Finland","France","French Polynesia","French Southern and Antarctic Lands","Gabon","Georgia","Germany","Ghana","Gibraltar","Greece","Greenland","Grenada","Guam","Guatemala","Guernsey","Guinea","Guinea-Bissau","Guyana","Haiti","Heard Island and McDonald Islands","Holy See","Honduras","Hong Kong","Howland Island ","Hungary","Iceland","India","Indonesia","Iran","Iraq","Ireland","Israel","Italy","Jamaica","Jan Mayen","Japan","Jarvis Island","Jersey","Johnston Atoll","Jordan","Kazakhstan","Kenya","Kingman Reef","Kiribati","Korea, North","Korea, South","Kosovo","Kuwait","Kyrgyzstan","Laos","Latvia","Lebanon","Lesotho","Liberia","Libya","Liechtenstein","Lithuania","Luxembourg ","Macau","Macedonia","Madagascar","Malawi","Malaysia","Maldives","Mali","Malta","Man, Isle of","Marshall Islands","Mauritania","Mauritius","Mexico","Midway Islands","Moldova","Monaco","Mongolia ","Montenegro","Montserrat","Morocco","Mozambique","Namibia","Nauru","Navassa Island","Nepal","Netherlands","New Caledonia","New Zealand","Nicaragua","Niger","Nigeria","Niue ","Norfolk Island","Northern Mariana Islands","Norway","Oman","Other Countries","Pakistan","Palau","Palmyra Atoll","Panama ","Papua-New Guinea","Paracel Islands","Paraguay","Peru","Philippines","Pitcairn Islands","Poland","Portugal ","Puerto Rico","Qatar","Romania","Russia","Rwanda","Saint Barthelemy","Saint Martin","Samoa","San Marino","Sao Tome and Principe","Saudi Arabia","Senegal","Serbia","Seychelles     ","Sierra Leone","Singapore","Sint Maarten","Slovakia","Solomon Islands","Somalia","South Africa","South Georgia  and South Sandwich Islands","South Sudan","Spain","Spratly Islands","Sri Lanka","St. Helena","St. Kitts and Nevis","St. Lucia Island","St. Pierre and Miquelon","St. Vincent and Grenadines","Sudan","Suriname","Svalbard","Swaziland","Sweden ","Switzerland","Syria","Taiwan","Tajikistan","Tanzania","Thailand","The Gambia","Togo","Tokelau ","Tonga","Trinidad and Tobago","Tunisia","Turkey","Turkmenistan","Turks and Caicos Islands","Tuvalu","Uganda","Ukraine","United Arab Emirates","United Kingdom (England, N Ireland, Scotland and Wales)","Uruguay","Uzbekistan","Vanuatu","Venezuela","Vietnam","Virgin Islands","Wake Island","Wallis and Futuna","Western Sahara","Yemen (Aden)","Zambia","Zimbabwe"],"D":[" ","Afghanistan","Akrotini","Albania","Algeria","American Samoa","Andorra","Angola","Anguilla","Antarctica","Antigua and Barbuda","Argentina","Armenia","Aruba","Ashmore and Cartier Islands","Australia","Austria","Azerbaijan","Bahamas","Bahrain","Baker Island","Bangladesh","Barbados","Belarus","Belgium","Belize","Benin","Bermuda","Bhutan","Bolivia","Bosnia-Herzegovina","Botswana","Bouvet Island","Brazil","British Indian Ocean Territory","British Virgin Islands","Brunei","Bulgaria","Burkina Faso","Burma","Burundi","Cambodia","Cameroon","Canada ","Cape Verde","Cayman Islands","Central African Republic","Chad","Chile","China ","Christmas Island","Clipperton Island","Cocos (Keeling) Islands","Colombia","Comoros ","Congo (Brazzaville)","Congo (Kinshasa)","Cook Islands","Coral Sea Islands","Costa Rica","Cote D'Ivoire (Ivory Coast)","Croatia","Cuba","Curacao","Cyprus","Czech Republic","Denmark","Dhekelia","Djibouti","Dominica","Dominican Republic","East Timor ","Ecuador","Egypt","El Salvador","Equatorial Guinea","Eritrea","Estonia","Ethiopia","Falkland Islands (Islas Malvinas)","Faroe Islands","Federated States of Micronesia","Fiji","Finland","France","French Polynesia","French Southern and Antarctic Lands","Gabon","Georgia","Germany","Ghana","Gibraltar","Greece","Greenland","Grenada","Guam","Guatemala","Guernsey","Guinea","Guinea-Bissau","Guyana","Haiti","Heard Island and McDonald Islands","Holy See","Honduras","Hong Kong","Howland Island ","Hungary","Iceland","India","Indonesia","Iran","Iraq","Ireland","Israel","Italy","Jamaica","Jan Mayen","Japan","Jarvis Island","Jersey","Johnston Atoll","Jordan","Kazakhstan","Kenya","Kingman Reef","Kiribati","Korea, North","Korea, South","Kosovo","Kuwait","Kyrgyzstan","Laos","Latvia","Lebanon","Lesotho","Liberia","Libya","Liechtenstein","Lithuania","Luxembourg ","Macau","Macedonia","Madagascar","Malawi","Malaysia","Maldives","Mali","Malta","Man, Isle of","Marshall Islands","Mauritania","Mauritius","Mexico","Midway Islands","Moldova","Monaco","Mongolia ","Montenegro","Montserrat","Morocco","Mozambique","Namibia","Nauru","Navassa Island","Nepal","Netherlands","New Caledonia","New Zealand","Nicaragua","Niger","Nigeria","Niue ","Norfolk Island","Northern Mariana Islands","Norway","Oman","Other Countries","Pakistan","Palau","Palmyra Atoll","Panama ","Papua-New Guinea","Paracel Islands","Paraguay","Peru","Philippines","Pitcairn Islands","Poland","Portugal ","Puerto Rico","Qatar","Romania","Russia","Rwanda","Saint Barthelemy","Saint Martin","Samoa","San Marino","Sao Tome and Principe","Saudi Arabia","Senegal","Serbia","Seychelles     ","Sierra Leone","Singapore","Sint Maarten","Slovakia","Solomon Islands","Somalia","South Africa","South Georgia  and South Sandwich Islands","South Sudan","Spain","Spratly Islands","Sri Lanka","St. Helena","St. Kitts and Nevis","St. Lucia Island","St. Pierre and Miquelon","St. Vincent and Grenadines","Sudan","Suriname","Svalbard","Swaziland","Sweden ","Switzerland","Syria","Taiwan","Tajikistan","Tanzania","Thailand","The Gambia","Togo","Tokelau ","Tonga","Trinidad and Tobago","Tunisia","Turkey","Turkmenistan","Turks and Caicos Islands","Tuvalu","Uganda","Ukraine","United Arab Emirates","United Kingdom (England, N Ireland, Scotland and Wales)","Uruguay","Uzbekistan","Vanuatu","Venezuela","Vietnam","Virgin Islands","Wake Island","Wallis and Futuna","Western Sahara","Yemen (Aden)","Zambia","Zimbabwe"]}},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"USADD1","EN":0},"TI":6034,"AM":0,"x":52.236,"y":8.79,"w":45.413,"h":0.833,"TU":"Street address in the United States"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"USADD2","EN":0},"TI":6035,"AM":0,"x":52.31,"y":9.634,"w":45.413,"h":0.833},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"USCITY","EN":0},"TI":6036,"AM":0,"x":52.46,"y":10.443,"w":24.915,"h":0.833,"TU":"CITY"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"USST","EN":0},"TI":6037,"AM":0,"x":77.848,"y":10.416,"w":4.516,"h":0.926,"PL":{"V":[" ","AL","AK","AS","AZ","AR","CA","CO","MP","CT","DE","DC","FM","FL","GA","GU","HI","ID","IL","IN","IA","KS","KY","LA","ME","MH","MD","MA","MI","MN","MS","MO","MT","NE","NV","NH","NJ","NM","NY","NC","ND","OH","OK","OR","PW","PA","PR","RI","SC","SD","TN","TX","UT","VT","VI","VA","WA","WV","WI","WY","AA","AE","AP"],"D":["no entry","AL","AK","AS","AZ","AR","CA","CO","MP","CT","DE","DC","FM","FL","GA","GU","HI","ID","IL","IN","IA","KS","KY","LA","ME","MH","MD","MA","MI","MN","MS","MO","MT","NE","NV","NH","NJ","NM","NY","NC","ND","OH","OK","OR","PW","PA","PR","RI","SC","SD","TN","TX","UT","VT","VI","VA","WA","WV","WI","WY","AA","AE","AP"]}},{"style":48,"T":{"Name":"zip","TypeInfo":{}},"id":{"Id":"USZIP","EN":0},"TI":6038,"AM":0,"x":83.568,"y":10.424,"w":14.343,"h":0.833,"TU":"ZIP CODE"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"COUNTRY","EN":0},"TI":6042,"AM":0,"x":22.275,"y":18,"w":29.7,"h":0.833,"TU":"Line 1a. Treaty Country"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"ARTICLE","EN":0},"TI":6043,"AM":0,"x":22.467,"y":18.703,"w":29.7,"h":0.833,"TU":"Line 1b. Article(s)"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"OVERRULE","EN":0},"TI":6044,"AM":0,"x":6.188,"y":21,"w":45.788,"h":0.833,"TU":"Line 2. List the Internal Revenue Code provision(s) overruled or modified by the treaty-based return position."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"PAYORNAM","EN":0},"TI":6045,"AM":0,"x":52.782,"y":19.217,"w":26.247,"h":0.833,"TU":"Line 3. NAME"},{"style":48,"T":{"Name":"ssn","TypeInfo":{}},"id":{"Id":"PAYORSSN","EN":0},"TI":6046,"AM":0,"x":79.267,"y":19.236,"w":19.126,"h":0.833,"TU":"Line 3. SSN"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"PAYORADD","EN":0},"TI":6047,"AM":0,"x":52.889,"y":20.081,"w":45.413,"h":0.833,"TU":"Line 3. ADDRESS"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"PAYORCIT","EN":0},"TI":6048,"AM":0,"x":52.834,"y":20.956,"w":25.096,"h":0.833,"TU":"Line 3. CITY"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"PAYORST","EN":0},"TI":6049,"AM":0,"x":78.172,"y":20.89,"w":4.516,"h":0.926,"PL":{"V":[" ","AL","AK","AS","AZ","AR","CA","CO","MP","CT","DE","DC","FM","FL","GA","GU","HI","ID","IL","IN","IA","KS","KY","LA","ME","MH","MD","MA","MI","MN","MS","MO","MT","NE","NV","NH","NJ","NM","NY","NC","ND","OH","OK","OR","PW","PA","PR","RI","SC","SD","TN","TX","UT","VT","VI","VA","WA","WV","WI","WY","AA","AE","AP"],"D":["no entry","AL","AK","AS","AZ","AR","CA","CO","MP","CT","DE","DC","FM","FL","GA","GU","HI","ID","IL","IN","IA","KS","KY","LA","ME","MH","MD","MA","MI","MN","MS","MO","MT","NE","NV","NH","NJ","NM","NY","NC","ND","OH","OK","OR","PW","PA","PR","RI","SC","SD","TN","TX","UT","VT","VI","VA","WA","WV","WI","WY","AA","AE","AP"]}},{"style":48,"T":{"Name":"zip","TypeInfo":{}},"id":{"Id":"PAYORZIP","EN":0},"TI":6050,"AM":0,"x":84.092,"y":20.932,"w":14.343,"h":0.833,"TU":"Line 3. ZIP CODE"},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"LIMITS","EN":0},"TI":6051,"AM":0,"x":22.275,"y":22.5,"w":76.725,"h":0.833,"TU":"Line 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."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"REGULATE","EN":0},"TI":6054,"AM":0,"x":87.862,"y":24.75,"w":11.138,"h":0.833,"TU":"Line 5. If “Yes,” enter the specific subsection(s) of Regulations section 301.6114-1(b) requiring reporting. Also include the information requested in line 6. "},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_1_","EN":0},"TI":6055,"AM":0,"x":11.137,"y":28.5,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_2_","EN":0},"TI":6056,"AM":0,"x":11.137,"y":29.25,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_3_","EN":0},"TI":6057,"AM":0,"x":11.137,"y":30,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_4_","EN":0},"TI":6058,"AM":0,"x":11.137,"y":30.75,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_5_","EN":0},"TI":6059,"AM":0,"x":11.137,"y":31.5,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_6_","EN":0},"TI":6060,"AM":0,"x":11.137,"y":32.25,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_7_","EN":0},"TI":6061,"AM":0,"x":11.137,"y":33,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_8_","EN":0},"TI":6062,"AM":0,"x":11.137,"y":33.75,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_9_","EN":0},"TI":6063,"AM":0,"x":11.137,"y":34.5,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_10_","EN":0},"TI":6064,"AM":0,"x":11.137,"y":35.25,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_11_","EN":0},"TI":6065,"AM":0,"x":11.137,"y":36,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_12_","EN":0},"TI":6066,"AM":0,"x":11.137,"y":36.75,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_13_","EN":0},"TI":6067,"AM":0,"x":11.137,"y":37.5,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_14_","EN":0},"TI":6068,"AM":0,"x":11.137,"y":38.25,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_15_","EN":0},"TI":6069,"AM":0,"x":11.137,"y":39,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_16_","EN":0},"TI":6070,"AM":0,"x":11.137,"y":39.75,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_17_","EN":0},"TI":6071,"AM":0,"x":11.137,"y":40.5,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_18_","EN":0},"TI":6072,"AM":0,"x":11.137,"y":41.25,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_19_","EN":0},"TI":6073,"AM":0,"x":11.137,"y":42,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_20_","EN":0},"TI":6074,"AM":0,"x":11.137,"y":42.75,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_21_","EN":0},"TI":6075,"AM":0,"x":11.137,"y":43.5,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_22_","EN":0},"TI":6076,"AM":0,"x":11.137,"y":44.25,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_23_","EN":0},"TI":6077,"AM":0,"x":11.137,"y":45,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."},{"style":48,"T":{"Name":"alpha","TypeInfo":{}},"id":{"Id":"A761_EXPLAIN_24_","EN":0},"TI":6078,"AM":0,"x":11.137,"y":45.75,"w":87.862,"h":0.833,"TU":"Line 6. Explain the treaty based return position taken.  Include a brief summary of the facts on which it is based.  Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed."}],"Boxsets":[{"boxes":[{"style":48,"T":{"Name":"box","TypeInfo":{}},"id":{"Id":"TBPOS","EN":0},"TI":6039,"AM":0,"x":96.869,"y":12,"w":1.375,"h":0.833}]},{"boxes":[{"style":48,"T":{"Name":"box","TypeInfo":{}},"id":{"Id":"DUALRES","EN":0},"TI":6040,"AM":0,"x":96.869,"y":13.5,"w":1.375,"h":0.833}]},{"boxes":[{"style":48,"T":{"Name":"box","TypeInfo":{}},"id":{"Id":"USRES","EN":0},"TI":6041,"AM":0,"x":96.869,"y":16.5,"w":1.375,"h":0.833}]},{"boxes":[{"style":48,"T":{"Name":"box","TypeInfo":{}},"id":{"Id":"LINE5YES","EN":0},"TI":6052,"AM":0,"x":88.206,"y":24.003,"w":1.909,"h":0.833,"checked":false},{"style":48,"T":{"Name":"box","TypeInfo":{}},"id":{"Id":"LINE5NO","EN":0},"TI":6053,"AM":0,"x":94.41,"y":23.943,"w":1.399,"h":0.833,"checked":false}],"id":{"Id":"LINE5BRB","EN":0}}]}],"Width":105.188}}