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

a citizen of Pakistan but maintain your

you are satisfied that the exemption from

Signature

home in England. You cannot claim a

withholding is warranted. If you are

You or your authorized agent must sign

withholding exemption based on the U.S./

satisfied, based on the facts presented,

and date Form 8233. See Regulations

Pakistan tax treaty. Any withholding

complete and sign the certification in Part

section 1.1441-7(c) for information about

exemption you claim must be based on

IV.

authorized agents.

the U.S./United Kingdom tax treaty.

You will need three copies of the

Privacy Act and Paperwork Reduction

completed Form 8233. Each copy of

Line 13b

Act Notice. We ask for the information

Form 8233 must include any attachments

Enter the specific treaty and article on

on this form to carry out the Internal

submitted by the nonresident alien

which you are basing your claim for

Revenue laws of the United States. If you

individual. Give one copy of the

exemption from withholding (for example,

want to receive exemption from

completed Form 8233 to the nonresident

“U.S./Germany tax treaty, Article 20(3)”).

withholding on compensation for

alien individual. Keep a copy for your

independent (and certain dependent)

Line 14

records. Within 5 days of your

personal services, you are required to

acceptance, forward one copy to:

Provide sufficient facts to justify the

give us the information. Our legal right to

exemption from withholding claimed on

Internal Revenue Service

ask for information is Internal Revenue

line 12 and/or line 13. Be sure you

International Section

Code sections 1441, 3401, and 3402.

provide enough details to allow the IRS to

P.O. Box 920

Code section 6109 requires that you

determine the tax treaty benefit you are

Bensalem, PA 19020-8518

provide your social security number or

claiming.

individual taxpayer identification number.

You can also fax Form 8233 to:

Lines 15 through 18 (for certain

We need it to ensure that you are

(215) 516-3216. You are limited to

independent personal services)

complying with these laws and to allow us

25 pages at one time.

to figure and collect the right amount of

Do not complete lines 15 through 18 if

The exemption from withholding is

tax. Routine uses of this information

you are claiming an exemption from

effective for payments made retroactive to

include giving it to the Department of

withholding based on the “business profit”

the date of the first payment covered by

Justice for civil and criminal litigation, and

article of a treaty or claiming on line 12b

Form 8233, even though you must wait at

cities, states, the District of Columbia, and

that all of the compensation you are

least 10 days after you have properly

U.S. commonwealths and possessions for

receiving for independent personal

mailed Form 8233 to the IRS to see

use in administering their tax laws. We

services is exempt from withholding.

whether the IRS has any objections to the

may also disclose this information to other

Form 8233.

Line 15

countries under a tax treaty, to federal

You must not accept Form 8233, and

and state agencies to enforce federal

For compensation for independent

you must withhold, if either of the

nontax criminal laws, or to federal law

personal services for which an exemption

following applies:

enforcement and intelligence agencies to

from withholding is not available, 30%

•

You know, or have reason to know, that

combat terrorism. If you fail to provide a

must be withheld from that compensation

any of the facts or statements on Form

properly completed form, the withholding

after subtracting the value of one

8233 may be false, or

agent cannot accept it and is required to

personal exemption. You will generally

•

You know, or have reason to know, that

withhold.

enter “1” on line 15; however, if the

the nonresident alien’s eligibility for the

exception below applies to you, enter the

You are not required to provide the

exemption from withholding cannot be

total number of personal exemptions you

information requested on a form that is

readily determined (for example, you

are entitled to on line 15.

subject to the Paperwork Reduction Act

know the nonresident alien has a fixed

unless the form displays a valid OMB

Exception. If you are a resident of

base or permanent establishment in the

control number. Books or records relating

Canada, Mexico, or the Republic of

United States).

to a form or its instructions must be

(South) Korea; a student from India; or a

If you accept Form 8233 and later find

retained as long as their contents may

U.S. national; you may be able to claim

that either of the situations described

become material in the administration of

additional personal exemptions for your

above applies, you must promptly notify

any Internal Revenue law. Generally, tax

spouse and children. See Pub. 519 for

the IRS (by writing to the above address)

returns and return information are

more information.

and you must begin withholding on any

confidential, as required by section 6103.

Lines 16 and 17

amounts not yet paid. Also, if you are

The time needed to complete and file

Each allowable personal exemption must

notified by the IRS that the nonresident

this form will vary depending on individual

be prorated for the number of days during

alien’s eligibility for the exemption from

circumstances. The estimated average

the tax year you will perform the personal

withholding is in doubt or that the

time is: Recordkeeping, 1 hr. 5 min.;

services in the United States. Enter the

nonresident alien is not eligible for

Learning about the law or the form, 31

number of days on line 16 that pertain to

exemption from withholding, you must

min.; Preparing and sending the form

the independent personal services

begin withholding immediately. See

to IRS, 57 min.

described in line 11a. To figure the daily

Regulations section 1.1441-4(b)(2)(iii) for

If you have comments concerning the

personal exemption amount to enter on

examples illustrating these rules.

accuracy of these time estimates or

line 17, divide the personal exemption

If you submit an incorrect Form 8233,

suggestions for making this form simpler,

amount for the tax year ($3,500 for 2008)

you will be notified by the IRS that the

we would be happy to hear from you. You

by 365 (366 for leap year) and multiply

form submitted is not acceptable and that

can write to the Internal Revenue Service,

the result by the amount you entered on

you must begin withholding immediately.

Tax Products Coordinating Committee,

line 15. For example, if you are entitled to

Examples of incorrect Forms 8233

SE:W:CAR:MP:T:T:SP, 1111 Constitution

one personal exemption for 2008, enter

include:

Ave. NW, IR-6526, Washington, DC

•

$9.56 (that is, $3,500 / 366 days = $9.56

Any Form 8233 that claims a tax treaty

20224. Do not send the tax form to this

x 1 personal exemption = $9.56) on line

benefit that does not exist or is obviously

address. Instead, give it to your

17.

false.

withholding agent.

•

Any Form 8233 that has not been

Part IV

completed in sufficient detail to allow

determination of the correctness of the

Withholding Agent’s

tax treaty benefit or exemption claimed.

Responsibilities

When the nonresident alien individual

gives you Form 8233, review it to see if

-4-

Instructions For Form 8233 Page 4

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