Instructions For Form 8233 - 2016 printable pdf download

Instructions for Form 8233

Department of the Treasury

Internal Revenue Service

(Rev. October 2016)

(Use with the March 2009 revision of Form 8233.)

Exemption From Withholding on Compensation for Independent (and Certain

Dependent) Personal Services of a Nonresident Alien Individual

Section references are to the Internal

compensatory scholarship or fellowship

but are in the nature of self-employment.

Revenue Code unless otherwise noted.

income) received from the same

For each tax year, the professor must

withholding agent.

complete and give a separate Form

General Instructions

8233 to the withholding agent at each

Do not use Form 8233 if you

institution in order to claim tax treaty

have an office in the United

Future Developments

benefits on the separate items of

States regularly available to you

income, if the treaty so permits.

CAUTION

for performing personal services.

For the latest information about

developments related to Form 8233 and

Definitions

Additional information. You can

its instructions, such as legislation

download the complete text of most

Nonresident Alien

enacted after they were published, go to

U.S. tax treaties at IRS.gov. Enter “Tax

If you are an alien individual (that is, an

treaties” in the search box. Click “United

individual who is not a U.S. citizen),

If you are a “resident of a treaty

States Income Tax Treaties--A to Z.”

specific rules apply to determine if you

country,” you must know the

Technical explanations for many of

terms of the tax treaty between

are a resident alien or a nonresident

those treaties are also available on that

CAUTION

alien for tax purposes. Generally, you

the United States and the treaty country

site.

are a resident alien if you meet either

to properly complete Form 8233.

General information about tax

the “green card test” or the “substantial

treaties is available at

presence test” for the calendar year.

What’s New

individuals/international-taxpayers/tax-

Any person not meeting either test is

treaties. Also, see Pub. 901 for a quick

generally a nonresident alien.

New fax number. There is a new fax

reference guide to the provisions of U.S.

Additionally, an alien individual who

number withholding agents must use to

tax treaties.

qualifies as a “resident of a treaty

submit Form 8233 by fax. See

You can get any of the forms or

country” (defined later) or a bona fide

Withholding Agent’s Responsibilities,

publications referred to in these

resident of Puerto Rico, Guam, the

later.

instructions by downloading them from

Commonwealth of the Northern Mariana

Individual taxpayer identification

formspubs

or ordering

Islands, the U.S. Virgin Islands, or

number (ITIN). You may need to

them from orderforms.

American Samoa is a nonresident alien

renew your ITIN . See Expired ITIN,

individual.

later.

Giving Form 8233 to the

For more information on the tests

Withholding Agent

Purpose of Form

used to determine resident alien or

You must complete Form 8233:

nonresident alien status, see Pub. 519.

In general, section 1441 requires 30%

For each tax year (be sure to specify

income tax withholding on

Even though a nonresident alien

the tax year in the space provided

compensation for independent personal

individual married to a U.S.

above Part I of the form),

services (defined later). Sections 1441,

citizen or resident alien can

For each withholding agent, and

CAUTION

3401, and 3402 require withholding,

choose to be treated as a resident alien

For each type of income. However,

sometimes at 30% and sometimes at

for certain purposes (for example, filing

you can use one Form 8233 to claim a

graduated rates, on compensation for

a joint income tax return), such

tax treaty withholding exemption for

dependent personal services (defined

individual is still treated as a

both compensation for personal

later). However, some payments may

nonresident alien for withholding tax

services (including compensatory

be exempt from withholding because of

purposes.

scholarship or fellowship income) and

a tax treaty or because the payments

noncompensatory scholarship or

are not more than your personal

U.S. Person

fellowship income received from the

exemption amount (defined later).

For purposes of this form, a U.S. person

same withholding agent.

Complete and give Form 8233 to your

is a U.S. citizen or resident alien.

withholding agent if some or all of your

Give the form to the withholding

Tax Treaty Withholding

compensation is exempt from

agent. The withholding agent's

withholding.

responsibilities are discussed in the Part

Exemption

IV instructions.

You can use Form 8233 to claim a

This term refers to an exemption from

tax treaty withholding exemption for

Example. A nonresident alien is

withholding permitted by IRS

noncompensatory scholarship or

primarily present in the United States as

regulations under section 1441 that is

fellowship income only if you also are

a professor, but also is occasionally

based on a tax treaty benefit. See

claiming a tax treaty withholding

invited to lecture at other educational

Resident of a Treaty Country next for

exemption for compensation for

institutions. These lectures are not

requirements for claiming a tax treaty

personal services (including

connected with his teaching obligations

benefit on this form.

Oct 18, 2016

Cat. No. 22663B

Instructions For Form 8233 - 2016

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