Form 8233 Exemption From Withholding on Compensation for Independe

2008 Form 8233, Exemption From Withholding on Compensation for
Independent (and Certain Dependent) Personal Services of a
Nonresident Alien Individual
Purpose: This is the first circulated draft of the 2008 Form 8233 for your review and
comments. There are no major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: The 2001 Form 8233 is available at:
http://www.irs.gov/pub/irs-pdf/f8233.pdf
Instructions: The 2008 Instructions for Form 8233 will be circulated at a later date. The
2005 instructions are available at:
http://www.irs.gov/pub/irs-pdf/i8233.pdf
Other Products: Circulations of draft tax forms and instructions are posted at:
http://taxforms.web.irs.gov/Circulations/index.htm
Comments: Please email, fax, call, or mail any comments by June 01, 2008.
Moneta Howland
Tax Forms and Publications
SE:W:CAR:MP:T:I:S
[email protected]
Phone: (202) 622-3161
Fax: (202) 622-5022

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Date

Form

8233

(Rev. August 2008)

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8233, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 233mm (8 1/2") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Action

Date

Signature

O.K. to print
Revised proofs
requested

Exemption From Withholding on Compensation
for Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual

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Department of the Treasury
Internal Revenue Service

©

OMB No. 1545-0795

See separate instructions.

Who Should
Use This Form?

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 . . .

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.

Compensation for independent personal
services performed in the United States

A tax treaty withholding exemption for part or
all of that compensation and/or to claim the
daily personal exemption amount.

Compensation for dependent personal
services performed in the United States

A tax treaty withholding exemption for part or
all of that compensation.

DO NOT Use
This Form. . .

Note: Do not use Form 8233 to claim the daily
personal exemption amount.

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.

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

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
and ending
.

Part I

, or other tax year beginning

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 Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 62292K

Form

8233

(Rev. 8-2008)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8233, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 432mm (17") x 279mm (11") FOLD TO: 203mm (8") x 279mm (11")
PERFORATE: ON THE FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8233 (Rev. 8-2008)

Part II
11

12

Page

2

Claim for Tax Treaty Withholding Exemption and/or Personal Exemption Amount

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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
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)

15
17
18

Note: Lines 15 through 18 are to be completed only for certain independent personal services (see instructions).
16 How many days will you perform services in
Number of personal exemptions
the United States during this tax year? ©
claimed ©
©
Daily personal exemption amount claimed (see instructions)
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.
● The beneficial owner is not a former citizen or long-term resident of the United States subject to section 877 (relating to certain acts of
expatriation) or, if subject to section 877, the beneficial owner is nevertheless entitled to treaty benefits with respect to the amounts received.
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
Part IV

©

Signature of beneficial owner (or individual authorized to sign for beneficial owner)

Date

Withholding Agent Acceptance and Certification
Employer identification number

Name
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
Printed on recycled paper

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