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Line 10

consecutive tax year. All expired ITINs

immediately prior to, your entry into the

must be renewed before being used on

United States.

Nonresident alien students, trainees,

a U.S. tax return.

Line 6

professors/teachers, and researchers

ITINs issued before January 1, 2013

using Form 8233 to claim a tax treaty

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

will begin to expire if the individual to

withholding exemption for

foreign students are usually granted an

whom the ITIN was issued does not file

compensation for personal services

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

a tax return (or is not included as a

must attach to Form 8233 a statement.

or researchers are usually granted a

dependent on the tax return of another

The format and contents of the required

“J-1” visa. Business/vocational trainees

taxpayer) for three consecutive tax

statements are shown in Appendix A

are usually granted an “M-1” visa;

years. Regardless, all ITINs issued

and Appendix B in Pub. 519.

however, some persons granted a “J-1”

before 2008 will expire on January 1,

visa also may be considered business/

Part II

2017, starting with ITIN numbers that

vocational trainees (for example, a

have middle digits of 78 and 79 (for

person admitted to complete a

Line 11a

example, 9XX-78-XXXX). ITINs issued

postgraduate residency in medicine).

in 2008 will expire on January 1, 2018,

For compensation for independent

ITINs issued in 2009 and 2010 will

personal services, examples of

If you do not have, or do not require,

expire on January 1, 2019, and ITINs

acceptable descriptions to enter on this

a visa, write “None.”

issued in 2011 and 2012 will expire on

line include: “Consulting contract to

Spouses and dependents

January 1, 2020.

design software” or “give three lectures

admitted on secondary visas

at XYZ University.”

For more information, go to

(for example, “F-2,” “J-2,” “H-4,”

CAUTION

For compensation for dependent

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

faqs.

personal services, examples of

to claim the same treaty benefits as the

Line 3

acceptable descriptions to enter on this

primary visa holder.

line include:

If your country of residence for tax

A nonresident alien student can enter

Line 8

purposes has issued you a tax

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

identifying number, enter it here. For

In most cases, you are required to enter

restaurant worker,” or “teaching one

example, if you are a resident of

your date of entry into the United States

chemistry course per semester to

Canada, enter your Social Insurance

that pertains to your current

undergraduate students.”

Number.

nonimmigrant status. For example,

A nonresident alien professor or

enter the date of arrival shown on your

Line 4

teacher can enter “teaching at ABC

current Immigration Form I-94,

University.”

Your permanent residence address is

Arrival-Departure Record.

A nonresident alien researcher can

the address in the country where you

Exception. If you are claiming a tax

enter “research at ABC University's

claim to be a resident for purposes of

treaty benefit that is determined by

school for liquid crystal research.”

that country's income tax. If you are

reference to more than one date of

A nonresident alien business/

completing Form 8233 to claim a tax

arrival, enter the earlier date of arrival.

vocational trainee can enter

treaty withholding exemption, you must

For example, you are currently claiming

“neurosurgical residency at ABC

determine your residency in the manner

treaty benefits (as a teacher or a

Hospital” or “one-year internship in

required by the treaty. Do not show the

researcher) under article 15 of the tax

hydraulic engineering at XYZ

address of a financial institution, a post

treaty between the United States and

Corporation.”

office box, or an address used solely for

Norway. You previously claimed treaty

mailing purposes. If you are an

Line 11b

benefits (as a student) under article

individual who does not have a tax

Enter the total amount of compensation

16(1) of that treaty. Under article 16(4)

residence in any country, your

for personal services you will receive

of that treaty, the combination of

permanent residence is where you

from this withholding agent during the

exemptions under articles 15 and 16(1)

normally reside.

tax year. Enter an estimated amount if

cannot extend beyond 5 tax years from

Most tax treaties that provide for a

you do not know the exact amount.

the date you entered the United States.

tax treaty withholding exemption require

If article 16(4) of that treaty applies,

Line 12a

that the recipient be a resident of the

enter on line 8 the date you entered the

Enter the specific treaty and article on

treaty country at the time of, or

United States as a student.

which you are basing your claim for

immediately prior to, entry into the

Line 9a

exemption from withholding (for

United States. Thus, in most cases, a

example, “U.S.-Germany tax treaty,

Enter your current nonimmigrant status.

student or researcher can claim the

Article 20(4)” or “U.S.-Belgium tax

For example, enter your current

withholding exemption even if he or she

treaty, Article 7 (business profits)”).

nonimmigrant status shown on your

no longer has a permanent address in

current Immigration Form I-94.

the treaty country after entry into the

If you are a resident of a country that

United States. If this is the case, you

Line 9b

has a provision in its permanent

can provide a U.S. address on line 4

establishment article, such as the

Enter the date your current

and still be eligible for the withholding

provision in Article 5(9) of the

nonimmigrant status expires. For

exemption if all other conditions

U.S.-Canada treaty, and you perform

example, you can enter the date of

required by the tax treaty are met. You

personal services in the U.S., enter the

expiration shown on your current

also must identify on line 12a and/or

treaty and article if you claim that you

Immigration Form I-94. Enter “DS” on

line 13b the tax treaty country of which

are not covered by that provision.

line 9b if the date of expiration is based

you were a resident at the time of, or

on “duration of status.”

-4-

Instructions for Form 8233 (Rev. 10-2016)

Instructions For Form 8233 - Exemption From Withholding On Compensation For Independent (And Certain Dependent) Personal Service Of A Nonresident Alien Individual Page 5

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