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

withholding exemption if all other

Part II

Specific Instructions

conditions required by the tax treaty are

met. You must also identify on line 12a

Line 11a

and/or line 13b the tax treaty country of

Part I

For compensation for independent

which you were a resident at the time of,

personal services, examples of

or immediately prior to, your entry into the

Line 2

acceptable descriptions to enter on this

United States.

line include: “Consulting contract to

You are required to furnish a U.S.

Line 6

design software” or “give three lectures at

taxpayer identifying number on this form.

XYZ University.”

You are generally required to enter your

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

social security number (SSN) on line 2.

foreign students are usually granted an

For compensation for dependent

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

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

personal services, examples of

a Social Security Administration (SSA)

or researchers are usually granted a “J-1”

acceptable descriptions to enter on this

visa. Business/vocational trainees are

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

line include:

•

the SSA.

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

A nonresident alien student may enter

some persons granted a “J-1” visa may

If you do not have an SSN and are not

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

also be considered business/vocational

eligible to get one, you must get an

restaurant worker,” or “teaching one

trainees (for example, a person admitted

individual taxpayer identification number

chemistry course per semester to

to complete a postgraduate residency in

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

undergraduate students.”

•

medicine).

W-7, Application for IRS Individual

A nonresident alien professor or

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

Taxpayer Identification Number, with the

teacher may enter “teaching at ABC

visa, write “None.”

IRS. Generally, you apply for an ITIN

University.”

•

when you file your tax return for which the

A nonresident alien researcher may

Spouses and dependents

ITIN is needed. However, if the reason for

enter “research at ABC University’s

admitted on secondary visas (for

your ITIN request is because you need to

school for liquid crystal research.”

example, “F-2,” “J-2,” “H-4,” and

•

CAUTION

provide Form 8233 to the withholding

A nonresident alien business/vocational

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

agent, you must file Form W-7 and

trainee may enter “neurosurgical

claim the same treaty benefits as the

provide proof that you are not eligible for

residency at ABC Hospital” or “one-year

primary visa holder.

an SSN (your Form SS-5 was rejected by

internship in hydraulic engineering at XYZ

Line 8

the SSA) and include a Form 8233. It

Corporation.”

usually takes about 4-6 weeks to get an

You are generally required to enter your

Line 11b

ITIN. For more information on requesting

date of entry into the United States that

an ITIN, see the Form W-7 instructions.

Enter the total amount of compensation

pertains to your current nonimmigrant

for personal services you will receive from

If you have applied for a U.S. taxpayer

status. For example, enter the date of

this withholding agent during the tax year.

arrival shown on your current Immigration

identifying number but have not yet

Enter an estimated amount if you do not

Form I-94, Arrival-Departure Record.

received it, you may attach a copy of a

know the exact amount.

completed Form W-7 or SS-5 showing

Exception. If you are claiming a tax

that a number has been applied for.

treaty benefit that is determined by

Line 12a

reference to more than one date of

An ITIN is for tax use only. It does

Enter the specific treaty and article on

arrival, enter the earlier date of arrival.

not entitle you to social security

which you are basing your claim for

For example, you are currently claiming

benefits or change your

exemption from withholding (for example,

CAUTION

treaty benefits (as a teacher or a

employment or immigration status under

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

researcher) under article 15 of the tax

U.S. law.

treaty between the United States and

Line 12b

Line 3

Norway. You previously claimed treaty

If all income received for the services

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

If your country of residence for tax

performed to which this Form 8233

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

purposes has issued you a tax identifying

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

treaty, the combination of exemptions

number, enter it here. For example, if you

is exempt, enter the exact dollar amount

under articles 15 and 16(1) may not

are a resident of Canada, enter your

that is exempt from withholding.

extend beyond 5 tax years from the date

Social Insurance Number.

you entered the United States. If article

Line 12c

Line 4

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

Generally, you may claim a withholding

the date you entered the United States as

Your permanent residence address is the

exemption based on a U.S. tax treaty with

a student.

address in the country where you claim to

the country in which you claim permanent

be a resident for purposes of that

Line 9a

(or indefinite) residence. This is the

country’s income tax. If you are

foreign country in which you live most of

Enter your current nonimmigrant status.

completing Form 8233 to claim a tax

the time. It is not necessarily the country

For example, enter your current

treaty withholding exemption, you must

of your citizenship. For example, you are

nonimmigrant status shown on your

determine your residency in the manner

a citizen of Pakistan but maintain your

current Immigration Form I-94.

required by the treaty. Do not show the

home in England. You cannot claim a

address of a financial institution, a post

Line 9b

withholding exemption based on the U.S./

office box, or an address used solely for

Pakistan tax treaty. Any withholding

Enter the date your current nonimmigrant

mailing purposes. If you are an individual

exemption you claim must be based on

status expires. For example, you may

who does not have a tax residence in any

the U.S./United Kingdom tax treaty.

enter the date of expiration shown on

country, your permanent residence is

your current Immigration Form I-94. Enter

Line 13b

where you normally reside.

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

Most tax treaties that provide for a tax

Enter the specific treaty and article on

based on “duration of status.”

treaty withholding exemption require that

which you are basing your claim for

Line 10

the recipient be a resident of the treaty

exemption from withholding (for example,

country at the time of, or immediately

Nonresident alien students, trainees,

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

prior to, entry into the United States.

professors/teachers, and researchers

Line 14

Thus, a student or researcher may

using Form 8233 to claim a tax treaty

generally claim the withholding exemption

withholding exemption for compensation

Provide sufficient facts to justify the

even if he or she no longer has a

for personal services must attach to Form

exemption from withholding claimed on

permanent address in the treaty country

8233 a statement. The format and

line 12 and/or line 13. Be sure you

after entry into the United States. If this is

contents of the required statements are

provide enough details to allow the IRS to

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

shown in Appendix A and Appendix B in

determine the tax treaty benefit you are

on line 4 and still be eligible for the

Pub. 519.

claiming.

-3-

Instructions For Form 8233 Page 3

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