 | Note: Form 8233 begins on the next page. A new EFax number is available to file Form 8233. A new EFax number 877-824-9781 is available to file Form 8233 within the United States. Fax number 267-466-1365 (not toll free) listed in the Instructions for Form 8233 (Rev. October 2016) under Part IV, Withholding Agent's Responsibilities, can still be used by domestic and international filers. |
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Exemption From Withholding on Compensation
Form 8233
for Independent (and Certain Dependent) Personal
(Rev. March 2009) OMB No. 1545-0795
Services of a Nonresident Alien Individual
Department of the Treasury ▶ 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 and/or to claim the daily personal exemption
instructions on amount.
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 on Note: Do not use Form 8233 to claim the daily
pages 1 and 2 of personal exemption amount.
the 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 page 2 of the Instructions
personal services performed in the United for Form 8233 for how to complete Form
States and you are not claiming a tax treaty W-4.)
withholding exemption for that compensation
Receiving noncompensatory scholarship or Form W-8BEN or, if elected by the
fellowship income and you are not receiving withholding agent, Form W-4 for the
any personal services income from the same noncompensatory scholarship or
withholding agent fellowship income
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 identifying number 3 Foreign tax identifying number, if any (optional)
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. 3-2009)
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Form 8233 (Rev. 3-2009) Page 2
Part II Claim for Tax Treaty Withholding Exemption and/or Personal Exemption Amount
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 and treaty article on which you are basing exemption from withholding
b Total compensation listed on line 11b above that is exempt from tax under this treaty $
c Country of permanent residence
Note: Do not complete lines 13a through 13c unless you also received compensation for personal services from the same
withholding agent.
13 Noncompensatory scholarship or fellowship income:
a Amount $
b Tax treaty and treaty article on which you are basing exemption from withholding
c 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)
Note: Lines 15 through 18 are to be completed only for certain independent personal services (see instructions).
15 Number of personal exemptions 16 How many days will you perform services in
claimed ▶ the United States during this tax year? ▶
17 Daily personal exemption amount claimed (see instructions) ▶
18 Total personal exemption amount claimed. Multiply line 16 by line 17 ▶
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.
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. 3-2009)
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