Form 8233
(Rev. September 2018)
Department of the Treasury
Internal Revenue Service
Exemption From Withholding on Compensation
for Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual
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Go to www.irs.gov/Form8233 for instructions and the latest information.
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See separate instructions.
OMB No. 1545-0795
Who Should
Use This Form?
Note: For
definitions of terms
used in this section
and detailed
instructions on
required
withholding forms
for each type of
income, see
Definitions in the
instructions.
IF you are a nonresident alien individual who is
receiving. . .
THEN, if you are the beneficial owner of that
income, use this form to claim. . .
Compensation for independent personal
services performed in the United States
A tax treaty withholding exemption
(Independent personal services, Business
profits) for part or all of that compensation.
Compensation for dependent personal
services performed in the United States
A tax treaty withholding exemption for part or
all of that compensation.
Noncompensatory scholarship or fellowship
income and personal services income from
the same withholding agent
A tax treaty withholding exemption for part or
all of both types of income.
DO NOT Use
This Form. . .
IF you are a beneficial owner who is. . . INSTEAD, use. . .
Receiving compensation for dependent
personal services performed in the United
States and you are not claiming a tax treaty
withholding exemption for that compensation
Form W-4 (See the Instructions for Form 8233
for how to complete Form W-4.)
Receiving noncompensatory scholarship or
fellowship income and you are not receiving
any personal services income from the same
withholding agent
Form W-8BEN or, if elected by the withholding
agent, Form W-4 for the noncompensatory
scholarship or fellowship income
Claiming only foreign status or treaty benefits
with respect to income that is not
compensation for personal services
Form W-8BEN
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 . . . . . . . . . . . . . . . .
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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)