Instruction 8233 (Rev. December 2001)

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Page 1 of 4

Instructions for Form 8233

10:21 - 2-JAN-2002

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Department of the Treasury

Internal Revenue Service

Instructions for Form 8233

(Rev. December 2001)

Exemption From Withholding on Compensation for Independent (and Certain

Dependent) Personal Services of a Nonresident Alien Individual

Section references are to the Internal Revenue Code unless otherwise noted.

Note: For definitions of terms used

Tax Treaty Withholding

Giving Form 8233 to the

throughout these instructions, see

Exemption

Withholding Agent

Definitions starting below.

This term refers to an exemption from

You must complete Form 8233:

withholding permitted by IRS regulations

For each tax year (be sure to specify

If you are a "resident of a treaty

under section 1441 that is based on a tax

the tax year in the space provided above

country," you must know the terms

treaty benefit. See Resident of a Treaty

Part I of the form),

of the tax treaty between the

Country below for requirements for

CAUTION

For each withholding agent, and

United States and the treaty country to

claiming a tax treaty benefit on this form.

For each type of income. However, you

properly complete Form 8233. You may

may use one Form 8233 to claim a tax

Resident of a Treaty Country

download the complete text of most U.S.

treaty withholding exemption for both

tax treaties at www.irs.gov/prod/

An alien individual may claim to be a

compensation for personal services

ind_info/treaties.html. Technical

resident of a treaty country if he or she

(including compensatory scholarship or

explanations for many of those treaties

qualifies as a resident of that country

fellowship income) and noncompensatory

under the terms of the residency article of

are also available at that site. Also, see

scholarship or fellowship income

the tax treaty between the United States

Pub. 901, U.S. Tax Treaties, for a quick

received from the same withholding

and that country. See Nonresident Alien

reference guide to the provisions of U.S.

agent.

above.

tax treaties.

Example. A nonresident alien is

A nonresident alien may claim a tax

primarily present in the United States as a

Note: You can get any of the forms or

treaty benefit on this form only if that

professor, but also is occasionally invited

publications referred to in these

individual is the beneficial owner of the

to lecture at another educational

instructions by calling 1-800-TAX-FORM

income and meets the residency

institution. These lectures are not

(1-800-829-3676) or by downloading

requirement and all other requirements

connected with his teaching obligations

them from the IRS Web Site at

for benefits under the terms of the tax

but are in the nature of self-employment.

www.irs.gov.

treaty. See the instructions for line 4 on

For each tax year, the professor must

page 3 for additional information for

complete two Forms 8233 and give one to

determining residence for purposes of

each withholding agent to claim tax treaty

General Instructions

claiming a tax treaty withholding

benefits on the separate items of income.

exemption on this form.

Definitions

A Change To Note

Compensation for Independent

Form 8233 may now be used to claim a

Personal Services

Nonresident Alien

tax treaty withholding exemption for

Independent personal services are

If you are an alien individual (that is, an

noncompensatory scholarship or

services performed as an independent

individual who is not a U.S. citizen),

fellowship income. However, you can do

contractor in the United States by a

specific rules apply to determine if you

this only if you are also using this form to

nonresident alien who is self-employed

are a resident alien or a nonresident alien

claim a tax treaty withholding exemption

rather than an employee. Compensation

for tax purposes. Generally, you are a

for compensation for personal services

for such services includes payments for

resident alien if you meet either the

contract labor; payments for professional

(including compensatory scholarship or

"green card test" or the "substantial

services, such as fees to an attorney,

presence test" for the calendar year. Any

fellowship income) and both types of

physician, or accountant, if the payments

person not meeting either test is generally

income are received from the same

are made directly to the person

a nonresident alien. Additionally, an

withholding agent.

performing the services; consulting fees;

alien individual who qualifies as a

honoraria paid to visiting professors,

"resident of a treaty country" (defined

Purpose of Form

teachers, researchers, scientists, and

below) or a resident of Puerto Rico,

In general, section 1441 requires 30%

prominent speakers; and generally,

Guam, the Commonwealth of the

Federal income tax withholding on

payments for performances by public

Northern Mariana Islands, the U.S. Virgin

compensation for independent personal

entertainers.

Islands, or American Samoa is a

services (defined on this page). Sections

nonresident alien individual.

1441, 3401, and 3402 require

Public entertainers. Special restrictions

For more information on the tests used

on exemption from or reduction of

withholding, sometimes at 30% and

to determine resident alien or nonresident

withholding apply to nonresident alien

sometimes at graduated rates, on

alien status, see Pub. 519, U.S. Tax

public entertainers (such as actors,

compensation for dependent personal

Guide for Aliens.

musicians, artists, and athletes).

services (defined on page 2). However,

Generally, such individuals are subject to

Note: Even though a nonresident alien

some payments may be exempt from

30% withholding from gross income paid

individual married to a U.S. citizen or

withholding because of a tax treaty or the

for personal services performed unless a

resident alien may choose to be treated

personal exemption amount. Complete

reduced rate of withholding under a

as a resident alien for certain purposes

and give Form 8233 to your withholding

withholding agreement prepared in

(for example, filing a joint income tax

agent if some or all of your compensation

accordance with Rev. Proc. 89-47,

return), such individual is still treated as a

is exempt from withholding.

1989-2 C.B. 598, has been approved by

nonresident alien for withholding tax

the IRS. In addition, many tax treaties

purposes on all income except wages.

Note: Do not use Form 8233 if you have

contain separate articles that apply to

U.S. Person

an office in the United States regularly

artists, athletes, and entertainers. If

available to you for performing personal

For purposes of this form, a U.S. person

present, these articles take precedence

services.

is a U.S. citizen or resident alien.

over the "independent personal services"

Cat. No. 22663B

Page 2 of 4

Instructions for Form 8233

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and "dependent personal services"

allowances you are entitled to claim (see

Noncompensatory Scholarship

articles of the treaties.

the previous paragraph) and claim no

or Fellowship Income

more than that amount on all Forms W-4

Required Withholding Form

Noncompensatory scholarship or

combined. Your withholding usually will

fellowship income is scholarship or

For compensation you receive for

be most accurate when all allowances are

fellowship income that is not

independent personal services, complete

claimed on the Form W-4 for the

compensatory scholarship or fellowship

Form 8233 to claim a tax treaty

highest-paying job and zero allowances

income (defined above).

withholding exemption for part or all of

are claimed on the others.

that income and/or to claim the daily

The taxable portion of

Additional withholding amount.

personal exemption amount.

noncompensatory scholarship or

Enter the amount from the table below on

fellowship income (defined below) paid to

Compensation for Dependent

line 6 of Form W-4.

a nonresident alien is generally subject to

Personal Services

withholding at a rate of 30% (the rate is

Payroll Period

Amount

Dependent personal services are services

generally 14% in the case of a

performed as an employee in the United

nonresident alien temporarily present in

Weekly . . . . . . . . . . . . . . . . .

$ 7.60

States by a nonresident alien. Dependent

the United States under an "F," "J," "M,"

personal services include compensatory

Biweekly . . . . . . . . . . . . . . . .

15.30

or "Q" visa).

scholarship or fellowship income (see

Taxable portion of noncompensatory

Semimonthly . . . . . . . . . . . . .

16.60

definition below). Compensation for such

scholarship or fellowship income. If

services includes payments for wages,

Monthly . . . . . . . . . . . . . . . . .

33.10

you were a degree candidate, the amount

salaries, fees, bonuses, commissions,

of this type of income that you used for

Quarterly . . . . . . . . . . . . . . . .

99.40

and similar designations for amounts paid

expenses other than tuition and

to an employee.

course-related expenses (fees, books,

Semiannually . . . . . . . . . . . .

198.80

supplies, and equipment) is generally

Required Withholding Form(s)

Annually . . . . . . . . . . . . . . . .

397.50

taxable. For example, amounts used for

Complete Form 8233 for compensation

room, board, and travel are generally

Daily* . . . . . . . . . . . . . . . . . .

1.50

you receive for dependent personal

taxable. If you were not a degree

services only if you are claiming a tax

*Amount to be used for each day of a payroll

candidate, the full amount of the

treaty withholding exemption for part or all

period not described above.

scholarship or fellowship income is

of that income. Do not use Form 8233 to

generally taxable.

claim the daily personal exemption

amount.

Required Withholding Form

Exemption from withholding. Do

Use Form 8233 only to claim a tax

not claim that you are exempt from

You should generally complete Form

treaty withholding exemption for any part

withholding on line 7 of Form W-4 (even if

W-8BEN, Certificate of Foreign Status of

of your compensation that is exempt from

you meet both of the conditions listed on

Beneficial Owner for United States Tax

withholding. For compensation for which

that line).

Withholding, to claim a tax treaty

you are not claiming a tax treaty

withholding exemption for this type of

withholding exemption, use Form W-4,

income. No Form W-8BEN is required

Compensatory Scholarship or

Employee's Withholding Allowance

unless a treaty benefit is being

Fellowship Income

Certificate.

claimed.

In general, scholarship or fellowship

Completing Form W-4. To avoid

Exception. If you are receiving both

income is compensatory to the extent it

underwithholding on compensation for

compensation for personal services

represents payment for past, present, or

dependent personal services for which

(including compensatory scholarship or

future services (for example, teaching,

you are not claiming a tax treaty

fellowship income) and noncompensatory

research, etc.) performed by a

withholding exemption, you should

scholarship or fellowship income from

nonresident alien as an employee and

complete Form W-4 as follows:

the same withholding agent, you may

the performance of those services is a

Social security number. You are

use one Form 8233 for both types of

condition for receiving the scholarship or

required to enter a social security number

income. However, this exception applies

fellowship (or tuition reduction).

(SSN) on line 2 of Form W-4. If you do

only if you are claiming a tax treaty

not have an SSN, you must apply for one

withholding exemption for both types of

Example. XYZ University awards a

on Form SS-5, Application for a Social

income.

scholarship to N, a nonresident alien

Security Card. You may get Form SS-5

student. The only condition of the

Alternate withholding election. A

from a Social Security Administration

scholarship is that N attends classes and

withholding agent may elect to withhold

(SSA) Office. Fill in Form SS-5 and return

maintains a minimum level of academic

on the taxable portion of

it to the SSA.

performance. The scholarship income is

noncompensatory scholarship or

not compensatory because N is not

You cannot enter an individual

fellowship income of a nonresident alien

required to perform services as an

taxpayer identification number

temporarily present in the United States

employee as a condition for receiving the

(ITIN) on line 2 of Form W-4.

under an "F," "J," "M," or "Q" visa as if it

CAUTION

scholarship.

were compensatory scholarship or

fellowship income (provided the

Withholding status. Do not check

Required Withholding Form(s)

nonresident alien is not claiming treaty

the "Married" box on line 3 of Form W-4.

benefits with respect to that income). The

Compensatory scholarship or fellowship

Check either the "Single" box or the

withholding agent makes this election by

income is considered to be dependent

"Married, but withhold at higher Single

requesting that the nonresident alien

personal services income. Therefore,

rate" box.

complete Form W-4 using the instructions

complete Form 8233 for this income only

Withholding allowances. You should

in Rev. Proc. 88-24, 1988-1 C.B. 800.

if you are claiming a tax treaty

generally claim one withholding allowance

withholding exemption for part or all of

on line 5 of Form W-4. However, if you

Withholding Agent

that income. Do not complete Form 8233

are a resident of Canada, Mexico, Japan,

Any person, U.S. or foreign, that has

to claim the daily personal exemption

or the Republic of (South) Korea; a

control, receipt, or custody of an amount

amount.

student from India; or a U.S. national; you

subject to withholding or who can

may be able to claim additional

Use Form 8233 only to claim a tax

disburse or make payments of an amount

withholding allowances for your spouse

treaty withholding exemption for any part

subject to withholding is a withholding

and children. See Pub. 519 for more

of your compensatory scholarship or

agent. The withholding agent may be an

information.

fellowship income that is exempt from

individual, corporation, partnership, trust,

If you are completing Form W-4 for

withholding. For any part of such income

association, or any other entity, including

more than one withholding agent (for

for which you are not claiming a tax treaty

(but not limited to) any foreign

example, you have more than one

withholding exemption, use Form W-4.

intermediary, foreign partnership, and

employer), figure the total number of

See Completing Form W-4 above.

U.S. branches of certain foreign banks

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Instructions for Form 8233

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and insurance companies. Generally, the

or change your employment or

Exception. If you are claiming a tax

person who pays (or causes to be paid)

immigration status under U.S. law.

treaty benefit that is determined by

the amount subject to withholding to the

reference to more than one date of

If you have applied for a U.S. taxpayer

nonresident alien individual (or to his or

arrival, enter the earlier date of arrival.

identifying number but have not yet

her agent) must withhold.

For example, you are currently claiming

received it, you may attach a copy of a

treaty benefits (as a teacher or a

completed Form W-7 or SS-5 showing

Beneficial Owner

researcher) under article 19 of the tax

that a number has been applied for.

For payments other than those for which

treaty between the United States and

a reduced rate of withholding is claimed

Line 3

Japan. You previously claimed treaty

under an income tax treaty, the beneficial

benefits (as a student) under article 20 of

If your country of residence for tax

owner of income is generally the person

that treaty. Under article 22 of that treaty,

purposes has issued you a tax identifying

who is required under U.S. tax principles

the combination of consecutive

number, enter it here. For example, if you

to include the income in gross income on

exemptions under articles 19 and 20 may

are a resident of Canada, enter your

a tax return. A person is not a beneficial

not extend beyond 5 tax years from the

Social Insurance Number.

owner of income, however, to the extent

date you entered the United States as a

Line 4

that person is receiving the income as a

student. If article 22 of that treaty applies,

nominee, agent, or custodian, or to the

Your permanent residence address is the

enter on line 8 the date you entered the

extent the person is a conduit whose

address in the country where you claim to

United States as a student.

participation in a transaction is

be a resident for purposes of that

Line 9a

disregarded. In the case of amounts paid

country's income tax. If you are

that do not constitute income, beneficial

Enter your current nonimmigrant status.

completing Form 8233 to claim a tax

ownership is determined as if the

For example, enter your current

treaty withholding exemption, you must

payment were income.

nonimmigrant status shown on your

determine your residency in the manner

current INS Form I-94.

required by the treaty. Do not show the

Avoid Common Errors

address of a financial institution, a post

Line 9b

office box, or an address used solely for

To ensure that your Form 8233 is

Enter the date your current nonimmigrant

mailing purposes. If you are an individual

promptly accepted, be sure that you:

status expires. For example, you may

who does not have a tax residence in any

Answer all applicable questions

enter the date of expiration shown on

country, your permanent residence is

completely.

your current INS Form I-94. Enter "DS"

where you normally reside.

Specify the tax year for which this form

on line 9b if the date of expiration is

will be effective in the space provided

Most tax treaties that provide for a tax

based on "duration of status."

above Part I of the form.

treaty withholding exemption require that

Enter your complete name, addresses,

the recipient be a resident of the treaty

Line 10

and identifying number(s) in Part I.

country at the time of, or immediately

Nonresident alien students, professors/

Have attached the required statement

prior to, entry into the United States.

teachers, and researchers using Form

described in the line 10 instructions if you

Thus, a student or researcher may

8233 to claim a tax treaty withholding

are a foreign student, trainee, professor/

generally claim the withholding exemption

exemption for compensation for personal

teacher, or researcher.

even if he or she no longer has a

services must attach to Form 8233 the

Are not trying to claim tax treaty

permanent address in the treaty country

statement required by Rev. Proc. 87-8,

benefits for a country with which the

after entry into the United States. If this is

87-9, or 93-22. The format and contents

United States does not have a ratified tax

the case, you may provide a U.S. address

of the required statements are

treaty.

on line 4 and still be eligible for the

contained in Pub. 519.

Are not trying to claim tax treaty

withholding exemption if all other

For a newly ratified tax treaty not listed

benefits that do not exist in your treaty.

conditions required by the tax treaty are

in the above revenue procedures, a

Complete lines 11 through 14 in

met. You must also identify on line 12a

nonresident alien student, professor/

sufficient detail to allow the IRS to

and/or line 13b the tax treaty country of

teacher, or researcher must attach a

determine the tax treaty benefit you are

which you were a resident at the time of,

statement in a format similar to those

claiming.

or immediately prior to, your entry into the

contained in Pub. 519.

Claim the proper number of personal

United States.

exemptions on line 15.

Line 6

Part II

Complete the required certification in

Enter your U.S. visa type. For example,

Part III.

Line 11a

foreign students are usually granted an

"F-1" visa. Foreign professors, teachers,

For compensation for independent

or researchers are usually granted a "J-1"

personal services, examples of

Specific Instructions

visa. Business/vocational trainees are

acceptable descriptions to enter on this

usually granted an "M-1" visa; however,

line include: "Consulting contract to

some persons granted a "J-1" visa may

design software" or "give three lectures at

Part I

also be considered business/vocational

XYZ University."

trainees (for example, a person admitted

For compensation for dependent

Line 2

to complete a postgraduate residency in

personal services, examples of

You are required to furnish a U.S.

medicine).

acceptable descriptions to enter on this

taxpayer identifying number on this form.

Note: If you do not have, or do not

line include:

You are generally required to enter your

require, a visa, write "None."

A nonresident alien student may enter

social security number (SSN) on line 2.

"part-time library assistant," "part-time

Spouses and dependents

To apply for an SSN, get Form SS-5 from

restaurant worker," or "teaching one

admitted on secondary visas (for

a Social Security Administration (SSA)

chemistry course per semester to

example, "F-2," "J-2," "H-4," and

CAUTION

office. Fill in Form SS-5 and return it to

undergraduate students."

"O-3" visas) are not usually eligible to

the SSA.

A nonresident alien professor or

claim the same treaty benefits as the

If you do not have an SSN and are not

teacher may enter "teaching at ABC

primary visa holder.

eligible to get one, you must get an

University."

individual taxpayer identification number

A nonresident alien researcher may

Line 8

(ITIN). To apply for an ITIN, file Form

enter "research at ABC University's

W-7, Application for IRS Individual

You are generally required to enter your

school for liquid crystal research."

Taxpayer Identification Number, with the

date of entry into the United States that

A nonresident alien business/vocational

IRS. It usually takes about 4-6 weeks to

pertains to your current nonimmigrant

trainee may enter "neurosurgical

get an ITIN.

status. For example, enter the date of

residency at ABC Hospital" or "one-year

Note: An ITIN is for tax use only. It does

arrival shown on your current INS Form

internship in hydraulic engineering at XYZ

not entitle you to social security benefits

I-94, Arrival-Departure Record.

Corporation."

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Page 4 of 4

Instructions for Form 8233

10:21 - 2-JAN-2002

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

spouse and children. See Pub. 519 for

amounts not yet paid. Also, if you are

Line 11b

more information.

notified by the IRS that the nonresident

Enter the total amount of compensation

alien's eligibility for the exemption from

for personal services you will receive from

Lines 16 and 17

withholding is in doubt or that the

this withholding agent during the tax year.

Each allowable personal exemption must

nonresident alien is not eligible for

Enter an estimated amount if you do not

be prorated for the number of days during

exemption from withholding, you must

know the exact amount.

the tax year you will perform the personal

begin withholding immediately. See

services in the United States. Enter the

Line 12a

Regulations section 1.1441-4(b)(2)(iii) for

number of days on line 16 that pertain to

examples illustrating these rules.

Enter the specific treaty and article on

the independent personal services

which you are basing your claim for

If you submit an incorrect Form 8233,

described in line 11a and included on line

exemption from withholding (for example,

you will be notified by the IRS that the

11b. To figure the daily personal

"U.S./Germany tax treaty, Article 20(4)").

form submitted is not acceptable and that

exemption amount to enter on line 17,

you must begin withholding immediately.

Line 12b

divide the personal exemption amount by

Examples of incorrect Forms 8233

365 (366 for a leap year) and multiply the

If all income received for the services

include:

result by the amount you entered on line

performed to which this Form 8233

Any Form 8233 that claims a tax treaty

15. For example, if you are entitled to one

applies is exempt, write "All." If only part

benefit that does not exist or is obviously

personal exemption for 2001, enter $7.95

is exempt, enter the exact dollar amount

false.

(that is, $2,900 / 365 days = $7.95 x 1

that is exempt from withholding.

Any Form 8233 that has not been

personal exemption = $7.95) on line 17.

completed in sufficient detail to allow

Line 12c

determination of the correctness of the

Generally, you may claim a withholding

Part IV

tax treaty benefit or exemption claimed.

exemption based on a U.S. tax treaty with

Withholding Agent's

the country in which you claim permanent

Signature

(or indefinite) residence. This is the

Responsibilities

You or your authorized agent must sign

foreign country in which you live most of

and date Form 8233. See Regulations

When the nonresident alien individual

the time. It is not necessarily the country

section 1.1441-7(c) for information about

gives you Form 8233, review it to see if

of your citizenship. For example, you are

authorized agents.

you are satisfied that the exemption from

a citizen of Pakistan but maintain your

withholding is warranted. If you are

home in England. You cannot claim a

satisfied, based on the facts presented,

Paperwork Reduction Act Notice. We

withholding exemption based on the U.S./

complete and sign the certification in Part

ask for the information on this form to

Pakistan tax treaty. Any withholding

IV.

carry out the Internal Revenue laws of the

exemption you claim must be based on

You will need three copies of a

United States. If you want to receive

the U.S./United Kingdom tax treaty.

completed Form 8233. Within 5 days of

exemption from withholding on

Line 13b

your acceptance, forward one copy to:

compensation for independent (and

Internal Revenue Service

Enter the specific treaty and article on

certain dependent) personal services, you

International Section

which you are basing your claim for

are required to give us the information.

P.O. Box 920

exemption from withholding (for example,

We need it to ensure that you are

Bensalem, PA 19020-8518

"U.S./Germany tax treaty, Article 20(3)").

complying with these laws and to allow us

Give one copy of the completed Form

to figure and collect the right amount of

Line 14

8233 to the nonresident alien individual.

tax.

Provide sufficient facts to justify the

Keep a copy for your records. Each copy

You are not required to provide the

exemption from withholding claimed on

of Form 8233 must include any

information requested on a form that is

line 12 and/or line 13. Be sure you

attachments submitted by the nonresident

subject to the Paperwork Reduction Act

provide enough details to allow the IRS to

alien individual.

unless the form displays a valid OMB

determine the tax treaty benefit you are

The exemption from withholding is

control number. Books or records relating

claiming.

effective for payments made retroactive to

to a form or its instructions must be

the date of the first payment covered by

retained as long as their contents may

Lines 15 through 18 (for certain

Form 8233, even though you must wait at

become material in the administration of

independent personal services)

least 10 days after you have properly

any Internal Revenue law. Generally, tax

Note: Do not complete lines 15 through

mailed Form 8233 to the IRS to see

returns and return information are

18 if you are claiming on line 12b that all

whether the IRS has any objections to the

confidential, as required by section 6103.

of the compensation you are receiving for

Form 8233.

The time needed to complete and file

independent personal services is exempt

You must not accept Form 8233, and

this form will vary depending on individual

from withholding.

you must withhold, if either of the

circumstances. The estimated average

Line 15

following applies:

time is: Recordkeeping, 1 hr. 5 min.;

You know, or have reason to know, that

For compensation for independent

Learning about the law or the form, 31

any of the facts or statements on Form

personal services for which an exemption

min.; Preparing and sending the form

8233 may be false or

from withholding is not available, 30%

to IRS, 57 min.

You know, or have reason to know, that

must be withheld from that compensation

If you have comments concerning the

the nonresident alien's eligibility for the

after subtracting the value of one

accuracy of these time estimates or

exemption from withholding cannot be

personal exemption. You will generally

suggestions for making this form simpler,

readily determined (for example, you

enter "1" on line 15; however, if the

we would be happy to hear from you. You

know the nonresident alien has a fixed

exception below applies to you, enter the

can write to the Tax Forms Committee,

base or permanent establishment in the

total number of personal exemptions you

Western Area Distribution Center,

United States).

are entitled to on line 15.

Rancho Cordova, CA 95743-0001. Do

If you accept Form 8233 and later find

Exception. If you are a resident of

not send the tax form to this address.

that either of the situations described

Canada, Mexico, Japan, or the Republic

Instead, give it to your withholding agent.

above applies, you must promptly notify

of (South) Korea; a student from India; or

the IRS (by writing to the above address)

a U.S. national; you may be able to claim

and you must begin withholding on any

additional personal exemptions for your

-4-