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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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