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                                   Exemption From Withholding on Compensation   
Form  8233
                               for Independent (and Certain Dependent) Personal  
(Rev. September 2018)                                                                                                        OMB No. 1545-0795
                                   Services of a Nonresident Alien Individual 
Department of the Treasury  ▶ Go towww.irs.gov/Form8233 for instructions and the latest information.   ▶ See separate instructions.
Internal Revenue Service 
Who Should                  IF you are a nonresident alien individual who is            THEN, if you are the beneficial owner of that  
Use This Form?              receiving. . .                                              income, use this form to claim. . .

Note: For                   Compensation for independent personal                       A tax treaty withholding exemption  
definitions of terms        services performed in the United States                     (Independent personal services, Business  
used in this section                                                                    profits) for part or all of that compensation. 
and detailed  
instructions on  
required  
withholding forms           Compensation for dependent personal                         A tax treaty withholding exemption for part or  
for each type of            services performed in the United States                     all of that compensation.   
income, see  
Definitions inthe 
instructions. 

                            Noncompensatory scholarship or fellowship                   A tax treaty withholding exemption for part or  
                            income and personal services income from                    all of both types of income. 
                            the same withholding agent 
                            IF you are a beneficial owner who is. . .                   INSTEAD, use. . .
DO NOT Use 
This Form. . .              Receiving compensation for dependent                        Form W-4 (See the Instructions for Form 8233 
                            personal services performed in the United                   for how to complete Form  W-4.) 
                            States and you are not claiming a tax treaty  
                            withholding exemption for that compensation 
                            Receiving noncompensatory scholarship or                    Form W-8BEN or, if elected by the withholding 
                            fellowship income and you are not receiving                 agent, Form W-4 for the  noncompensatory 
                            any personal services income from the same                  scholarship or fellowship income 
                            withholding agent 

                            Claiming only foreign status or treaty benefits             Form W-8BEN 
                            with respect to income that is not  
                            compensation for personal services 

This exemption is applicable for compensation for calendar year                          , or other tax year beginning 
and ending                                 . 

Part I        Identification of Beneficial Owner (See instructions.) 
1   Name of individual who is the beneficial owner      2   U.S. taxpayer identification number      3   Foreign tax identification number, if any 

4   Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box. 

      City or town, state or province. Include postal code where appropriate.                          Country (do not abbreviate) 

5   Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box. 

      City or town, state, and ZIP code 

Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b. 
6   U.S. visa type                                      7a  Country issuing passport                 7b  Passport number 

8   Date of entry into the United States                9a  Current nonimmigrant status              9b  Date your current nonimmigrant status expires 

10    If you are a foreign student, trainee, professor/teacher, or researcher, check this box . .    .   . . . .     . . . .       . . . .         .  ▶
      Caution: See the line 10 instructions for the required additional statement you must attach. 
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.                       Cat. No. 62292K       Form  8233 (Rev. 9-2018) 



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Form 8233 (Rev. 9-2018)                                                                                                                           Page 2 
Part II   Claim for Tax Treaty Withholding Exemption 
11   Compensation for independent (and certain dependent) personal services: 
a    Description of personal services you are providing 

b    Total compensation you expect to be paid for these services in this calendar or tax year    $ 
12   If compensation is exempt from withholding based on a tax treaty benefit, provide: 
a    Tax treaty on which you are basing exemption from withholding 
b    Treaty article on which you are basing exemption from withholding
c    Total compensation listed on line 11b above that is exempt from tax under this treaty  $ 
d    Country of residence 
     Note: Do not complete lines 13a through 13d unless you also received compensation for personal services from the same 
     withholding agent. 
13   Noncompensatory scholarship or fellowship income: 
a    Amount  $ 
b    Tax treaty on which you are basing exemption from withholding 
c    Treaty article on which you are basing exemption from withholding
d    Total income listed on line 13a above that is exempt from tax under this treaty  $ 
14   Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions) 

Part III  Certification 
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true,  
correct, and complete. I further certify under penalties of perjury that: 
• I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates. 
• The beneficial owner is not a U.S. person. 
• The beneficial owner is a resident of the treaty country listed on line 12a and/or 13b above within the meaning of the income tax treaty   
between the United States and that country, or was a resident of the treaty country listed on line 12a and/or 13b above at the time of, or immediately 
prior to, entry into the United States, as required by the treaty.

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the  
beneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. 

Sign Here 
           ©   Signature of beneficial owner (or individual authorized to sign for beneficial owner)                          Date 
Part IV   Withholding Agent Acceptance and Certification 
Name                                                                                                 Employer identification number 

Address (number and street) (Include apt. or suite no. or P.O. box, if applicable.) 

City, state, and ZIP code                                                                            Telephone number 

Under penalties of perjury, I certify that I have examined this form and any accompanying statements, that I am satisfied that an exemption from 
withholding is warranted, and that I do not know or have reason to know that the nonresident alien individual is not entitled to the exemption or 
that the nonresident alien’s eligibility for the exemption cannot be readily determined. 
Signature of withholding agent  ▶                                                                    Date  ▶
                                                                                                                                   Form  8233 (Rev. 9-2018) 






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