Instructions For Form 8233 (Page 3 of 4) in pdf

are a foreign student, trainee, professor/

office box, or an address used solely for

Line 9b

teacher, or researcher.

mailing purposes. If you are an individual

Enter the date your current nonimmigrant

•

Are not trying to claim tax treaty

who does not have a tax residence in any

status expires. For example, you may

benefits for a country with which the

country, your permanent residence is

enter the date of expiration shown on

United States does not have a ratified tax

where you normally reside.

your current Immigration Form I-94. Enter

treaty.

“DS” on line 9b if the date of expiration is

Most tax treaties that provide for a tax

•

Are not trying to claim tax treaty

based on “duration of status.”

treaty withholding exemption require that

benefits that do not exist in your treaty.

the recipient be a resident of the treaty

•

Line 10

Complete lines 11 through 14 in

country at the time of, or immediately

sufficient detail to allow the IRS to

Nonresident alien students, trainees,

prior to, entry into the United States.

determine the tax treaty benefit you are

professors/teachers, and researchers

Thus, a student or researcher may

claiming.

using Form 8233 to claim a tax treaty

generally claim the withholding exemption

•

Claim the proper number of personal

withholding exemption for compensation

even if he or she no longer has a

exemptions on line 15.

for personal services must attach to Form

permanent address in the treaty country

•

Complete the required certification in

8233 a statement. The format and

after entry into the United States. If this is

Part III.

contents of the required statements are

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

shown in Appendix A and Appendix B in

on line 4 and still be eligible for the

Pub. 519.

withholding exemption if all other

Specific Instructions

conditions required by the tax treaty are

Part II

met. You must also identify on line 12a

and/or line 13b the tax treaty country of

Part I

Line 11a

which you were a resident at the time of,

or immediately prior to, your entry into the

For compensation for independent

Line 2

United States.

personal services, examples of

You are required to furnish a U.S.

acceptable descriptions to enter on this

Line 6

taxpayer identifying number on this form.

line include: “Consulting contract to

You are generally required to enter your

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

design software” or “give three lectures at

social security number (SSN) on line 2.

XYZ University.”

foreign students are usually granted an

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

“F-1” visa. Foreign professors, teachers,

For compensation for dependent

a Social Security Administration (SSA)

or researchers are usually granted a “J-1”

personal services, examples of

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

visa. Business/vocational trainees are

acceptable descriptions to enter on this

the SSA.

usually granted an “M-1” visa; however,

line include:

•

If you do not have an SSN and are not

some persons granted a “J-1” visa may

A nonresident alien student may enter

also be considered business/vocational

eligible to get one, you must get an

“part-time library assistant,” “part-time

trainees (for example, a person admitted

individual taxpayer identification number

restaurant worker,” or “teaching one

to complete a postgraduate residency in

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

chemistry course per semester to

medicine).

W-7, Application for IRS Individual

undergraduate students.”

•

Taxpayer Identification Number, with the

A nonresident alien professor or

If you do not have, or do not require, a

IRS. Generally, you apply for an ITIN

teacher may enter “teaching at ABC

visa, write “None.”

when you file your tax return for which the

University.”

•

ITIN is needed. However, if the reason for

Spouses and dependents

A nonresident alien researcher may

your ITIN request is because you need to

admitted on secondary visas (for

enter “research at ABC University’s

provide Form 8233 to the withholding

example, “F-2,” “J-2,” “H-4,” and

school for liquid crystal research.”

CAUTION

•

agent, you must file Form W-7 and

“O-3” visas) are not usually eligible to

A nonresident alien business/vocational

provide proof that you are not eligible for

claim the same treaty benefits as the

trainee may enter “neurosurgical

an SSN (your Form SS-5 was rejected by

primary visa holder.

residency at ABC Hospital” or “one-year

the SSA) and include a Form 8233. It

internship in hydraulic engineering at XYZ

Line 8

usually takes about 4-6 weeks to get an

Corporation.”

ITIN. For more information on requesting

You are generally required to enter your

Line 11b

an ITIN, see the Form W-7 instructions.

date of entry into the United States that

Enter the total amount of compensation

pertains to your current nonimmigrant

If you have applied for a U.S. taxpayer

for personal services you will receive from

status. For example, enter the date of

identifying number but have not yet

this withholding agent during the tax year.

arrival shown on your current Immigration

received it, you may attach a copy of a

Enter an estimated amount if you do not

Form I-94, Arrival-Departure Record.

completed Form W-7 or SS-5 showing

know the exact amount.

that a number has been applied for.

Exception. If you are claiming a tax

Line 12a

treaty benefit that is determined by

An ITIN is for tax use only. It does

reference to more than one date of

not entitle you to social security

Enter the specific treaty and article on

arrival, enter the earlier date of arrival.

benefits or change your

which you are basing your claim for

CAUTION

For example, you are currently claiming

employment or immigration status under

exemption from withholding (for example,

treaty benefits (as a teacher or a

U.S. law.

“U.S./Germany tax treaty, Article 20(4)” or

researcher) under article 15 of the tax

“U.S./Belgium tax treaty, Article 7

Line 3

treaty between the United States and

(business profits)”).

Norway. You previously claimed treaty

If your country of residence for tax

Line 12b

benefits (as a student) under article 16(1)

purposes has issued you a tax identifying

of that treaty. Under article 16(4) of that

number, enter it here. For example, if you

If all income received for the services

treaty, the combination of exemptions

are a resident of Canada, enter your

performed to which this Form 8233

under articles 15 and 16(1) may not

Social Insurance Number.

applies is exempt, write “All.” If only part

extend beyond 5 tax years from the date

is exempt, enter the exact dollar amount

Line 4

you entered the United States. If article

that is exempt from withholding.

Your permanent residence address is the

16(4) of that treaty applies, enter on line 8

Line 12c

the date you entered the United States as

address in the country where you claim to

a student.

be a resident for purposes of that

Generally, you may claim a withholding

country’s income tax. If you are

exemption based on a U.S. tax treaty with

Line 9a

completing Form 8233 to claim a tax

the country in which you claim permanent

treaty withholding exemption, you must

Enter your current nonimmigrant status.

(or indefinite) residence. This is the

determine your residency in the manner

For example, enter your current

foreign country in which you live most of

required by the treaty. Do not show the

nonimmigrant status shown on your

the time. It is not necessarily the country

address of a financial institution, a post

current Immigration Form I-94.

of your citizenship. For example, you are

-3-

Instructions For Form 8233 Page 3

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