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
Page 2
Form 8233 (Rev. 3-2009)
How many days will you perform services in
the United States during this tax year?
©
16
Number of personal exemptions
claimed
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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.
Date
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Signature of withholding agent
©
Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions)
15
Noncompensatory scholarship or fellowship income:
14
Amount $
a
b
Tax treaty and treaty article on which you are basing exemption from withholding
13
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.
Sign Here
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Signature of beneficial owner (or individual authorized to sign for beneficial owner)
Date
Certification
Part IV
Note: Lines 15 through 18 are to be completed only for certain independent personal services (see instructions).
Part III
Daily personal exemption amount claimed (see instructions)
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17
Note: Do not complete lines 13a through 13c unless you also received compensation for personal services from the same
withholding agent.
Description of personal services you are providing
a
Total compensation you expect to be paid for these services in this calendar or tax year $
b
If compensation is exempt from withholding based on a tax treaty benefit, provide:
12
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
11
Compensation for independent (and certain dependent) personal services:
Country of permanent residence
Claim for Tax Treaty Withholding Exemption and/or Personal Exemption Amount
Part II
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.
Total personal exemption amount claimed. Multiply line 16 by line 17
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18
c
Total income listed on line 13a above that is exempt from tax under this treaty $
Form 8233 (Rev. 3-2009)