Exemption From Withholding on Compensation
for Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual
8233
Form
OMB No. 1545-0795
(Rev. March 2009)
Identification of Beneficial Owner (See instructions.)
Name of individual who is the beneficial owner
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.
Department of the Treasury
Internal Revenue Service
Part I
Caution: See the line 10 instructions for the required additional statement you must attach.
©
See separate instructions.
This exemption is applicable for compensation for calendar year , or other tax year beginning
IF you are a nonresident alien individual who is
receiving . . .
Compensation for independent personal
services performed in the United States
THEN, if you are the beneficial owner of that
income, use this form to claim . . .
A tax treaty withholding exemption
(Independent personal services, Business
profits) for part or all of that compensation
and/or to claim the daily personal exemption
amount.
A tax treaty withholding exemption for part or
all of that compensation.
Claiming only foreign status or treaty benefits
with respect to income that is not
compensation for personal services
IF you are a beneficial owner who is . . .
Form W-8BEN
Form 8233 (Rev. 3-2009)
Cat. No. 62292K
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Compensation for dependent personal
services performed in the United States
INSTEAD, use . . .
U.S. taxpayer identifying number
Foreign tax identifying number, if any (optional)
1
2
3
4
Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box.
5
Country (do not abbreviate)
City or town, state, and ZIP code
Country issuing passport
7a
Date of entry into the United States
8
U.S. visa type
6
Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b.
If you are a foreign student, trainee, professor/teacher, or researcher, check this box
©
10
DO NOT Use
This Form. . .
Who Should
Use This Form?
and ending .
Date your current nonimmigrant status expires
Passport number
7b
A tax treaty withholding exemption for part or
all of both types of income.
Noncompensatory scholarship or fellowship
income and personal services income from
the same withholding agent
Note: Do not use Form 8233 to claim the daily
personal exemption amount.
Receiving compensation for dependent
personal services performed in the United
States and you are not claiming a tax treaty
withholding exemption for that compensation
Receiving noncompensatory scholarship or
fellowship income and you are not receiving
any personal services income from the same
withholding agent
Form W-4 (See page 2 of the Instructions
for Form 8233 for how to complete Form
W-4.)
Form W-8BEN or, if elected by the
withholding agent, Form W-4 for the
noncompensatory scholarship or
fellowship income
Note: For
definitions of terms
used in this section
and detailed
instructions on
required
withholding forms
for each type of
income, see
Definitions on
pages 1 and 2 of
the instructions.
9a
9b
Current nonimmigrant status