Exemption From Withholding on Compensation

for Independent Personal Services of a

Nonresident Alien Individual

Form 8233

OMB No. 1545-0795

Expires 4-30-96

(Rev. April 1993)

This exemption is applicable for compensation for calendar year 19 , or other tax year beginning , 19 ,

and ending , 19 .

Nonresident Alien Individual (Students, teachers, and researchers: See General Instructions.)

Name Taxpayer identification number 

(See Specific Instructions.)

U.S. address (number and street) (Include apt. or suite no. or P.O. box) United States visa number (if any) 

City, state, and ZIP code

Citizens of Canada or Mexico complete either lines 1a and 1b or line 2; all other filers complete lines 1a, 1b, and 2.

1a Country issuing passport 2 Permanent foreign address

b Passport number 

3 Compensation for independent personal services:

a Description (See Specific Instructions.) 

b Amount (See Specific Instructions.) $ 

c If compensation is exempt from withholding because of a U.S. tax treaty, provide:

(1) Tax treaty and provision under which you are claiming exemption from withholding 

(2) Your country of residence 

d Is your compensation otherwise exempt (or will it be otherwise exempt) from income tax during the tax year? Yes No

e Additional facts to justify the exemption from withholding 

Number of days in the period during which independent personal

services are to be performed in the United States ©

4 Number of personal exemptions you are claiming 5

(See Specific Instructions.) ©

Under penalties of perjury, I declare that I have examined this form and any accompanying statements, and, to the best of my knowledge and belief, they are true,

correct, and complete. I also declare, under penalties of perjury, that I am not a citizen or resident of the United States.

Signature of nonresident alien individual © Date ©

Withholding Agent Certification

Name Employer identification number

Address (number and street) (Include apt. or suite no. or P.O. box, if applicable.)

City, state, and ZIP code Telephone number

( )

Under penalties of perjury, I certify that I have examined this form and any accompanying statements, that I am satisfied that an exemption from withholding is

warranted, and that I do not know or have reason to know that the nonresident alien individual’s compensation is not entitled to the exemption or that the eligibility

of the nonresident alien’s compensation for the exemption cannot be readily determined.

Signature of withholding agent © Date ©

If you have comments concerning the

accuracy of these time estimates or suggestions

for making this form more simple, we would be

happy to hear from you. You can write to both

the Internal Revenue Service, Attention: IRS

Reports Clearance Officer, T:FP, Washington,

DC 20224, and the Office of Management and

Budget, Paperwork Reduction Project

General Instructions

(Section references are to the Internal Revenue

Code unless otherwise indicated.) The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is:

Paperwork Reduction Act Notice.— We ask for

the information on this form to carry out the

Internal Revenue laws of the United States. If

you want to receive exemption from withholding

on compensation for independent personal

services, you are required to give us

Recordkeeping 26 min.

Learning about the law or the

form 12 min.

Preparing and sending the form

to IRS 41 min.

Form 8233 (Rev.4-93)

Department of the Treasury

Internal Revenue Service

Part I

Part II

(If you checked “Yes,” attach a statement explaining why.)

the information. We need it to ensure that you

are complying with these laws and to allow us to

figure and collect the right amount of tax.

Cat No. 62292k
Form 8233 (Rev. 4-93) Page 2

(1545-0795), Washington, DC 20503. DO NOT

send the tax form to either of these offices.

Instead, give it to your withholding agent as

specified in the instructions under Purpose of

Form.

Students, Teachers, Researchers.—Form 8233

should be used by nonresident alien students,

teachers, and researchers to claim exemption

from withholding on compensation for services

that is exempt from taxation under a U.S. tax

treaty. Students must provide the statement

required by Revenue Procedure 87-8. Teachers

and researchers must provide the information

required by Revenue Procedure 87-9. These

statements are in Pub. 519, U.S. Tax Guide for

Aliens. This publication is available by calling

1-800-TAX-FORM (1-800-829-3676). All these

individuals must also provide the information

required by Form 8233, disregarding references

to independent personal services. Then, they

should submit the form with the required

statement to their withholding agent.

Signature.—The nonresident alien individual, or

his or her legally authorized representative, must

sign and date Form 8233 in the appropriate

place.

Withholding Agent.—Any person required to

withhold tax on payments made to a nonresident

alien individual is a withholding agent. Generally,

the person who pays or conveys the item of U.S.

source income to the nonresident alien individual

(or to his or her agent) is liable for the tax and

must withhold. The withholding agent may be an

individual, corporation, partnership, trust,

association, or any other entity. For further

information, see Pub. 515, Withholding of Tax on

Nonresident Aliens and Foreign Corporations.

Part II

Withholding Agent’s Responsibilities

Regarding Form 8233.—When the nonresident

alien individual gives you Form 8233, review it to

see if you are satisfied that the exemption from

withholding is warranted. If you are satisfied,

based on the facts presented, certify that you

accept the Form 8233 by completing and signing

Part II.

Purpose of Form.— In general, section 1441

requires that 30% of amounts paid to a

nonresident alien individual as compensation for

independent personal services (i.e., services

performed where there is no employeremployee relationship) be withheld by the person

paying the amount (the withholding agent) to the

individual. This form is used by nonresident alien

individuals to claim exemption from withholding

on compensation for independent personal

services (under section 1441 and its regulations)

if the exemption is based on a U.S. tax treaty or

on the personal exemption amount. The form is

completed by the nonresident alien individual

claiming exemption and presented to the

withholding agent for review. If the withholding

agent accepts Form 8233, the withholding agent

so certifies on the same form and forwards it to

the Director, Office of Compliance, Assistant

Commissioner (International), at the address

shown under Part II on this page. An accepted

Form 8233 is effective only for the tax year

shown on the form. Do not use Form 8233 if

you have an office in the United States regularly

available to you for performing personal services.

If you have an office in the United States

regularly available to you, contact the Director,

Office of Compliance, Assistant Commissioner

(International), for more information.

Specific Instructions

Within 5 days of your acceptance, forward

Form 8233 and any attachments to:

Taxpayer identification number.—If you are a

nonresident alien individual (other than a

nonresident alien estate or trust) and you have a

social security number or you are required to get

a social security number, you must use it when

an identification number is required for Federal

tax purposes. If you do not have a social

security number, apply for one on Form SS-5,

which you can get at Social Security

Administration offices. When the number is

received, promptly give it to the withholding

agent. In some cases, if you do not have a

social security number or are not otherwise

required to get one, you may use an IRS-issued

identification number. If an application has been

made for a number but it has not been received,

write “TIN applied for” and the date you applied

in the space provided on this form. For

(non-resident alien) estates or trusts, use your

employer identification number.

Assistant Commissioner (International)

Director, Office of Compliance

IN:C:E:62

Internal Revenue Service

950 L’Enfant Plaza South, S.W.

Washington, DC 20024

Give a copy of the completed Form 8233 to

the nonresident alien individual. Attach a copy of

Form 8233 to the Form 1042 , Annual

Withholding Tax Return for U.S. Source Income

of Foreign Persons, that you file with the IRS.

Keep a copy of Form 8233 for your records.

Note: Each copy of Form 8233 must also include

any attachments originally submitted by the

nonresident alien individual.

The exemption from withholding becomes

effective for payments made at least 10 days

after you have mailed Form 8233 to the IRS.

(See the instructions for Part I, line 4, for

information on amounts exempt from withholding

because of the personal exemption amount.)

Lines 1a, 1b, and 2.—All filers must complete

lines 1a, 1b, and 2, except citizens of Canada or

Mexico, who can complete either lines 1a, 1b, or

line 2.

You must not accept Form 8233 if either of

the following applies:

Definitions

Line 3a.—Describe the independent personal

services for which the compensation is being (or

will be) received, and describe the manner of

compensation (e.g.,lump sum, monthly

payments, etc.).

Nonresident Alien Individual.—Any individual

who is not a resident or citizen of the United

States is a nonresident alien individual. The term

also includes a nonresident alien fiduciary. An

alien individual meeting either the “green card

test” or the “substantial presence test” for the

calendar year is a resident. Those not meeting

either test are nonresident alien individuals.

● If you know or have reason to know that any

of the facts or statements on Form 8233 may be

false; or

● You know or have reason to know that the

eligibility of the nonresident alien individual’s

compensation for the exemption cannot be

readily determined (e.g., if you know or have

reason to know that a nonresident alien

individual has an office in the United States

regularly available for performing personal

services).

Line 3b.—Enter the amount of compensation for

independent personal services you will be

receiving during the tax year to which this Form

8233 applies. Enter an estimated amount if the

exact amount is not known.

Note: Nonresident alien individuals married to

U.S. citizens or resident aliens may choose to be

treated as resident aliens for income tax

purposes (e.g., for purposes of filing a joint

income tax return). However, these individuals

are considered nonresidents for purposes of

withholding taxes on nonresident aliens. For

further information on resident and nonresident

alien status, the tests for residence, and the

exceptions to them, see Pub. 519.

Line 3d.— If the exemption from income tax

withholding is (or will be) based on other than a

U.S. tax treaty (e.g., the personal exemption

amount), explain this in an attached statement.

If you accept Form 8233 and subsequently

find that either of the situations described

immediately above applies, you must promptly

notify the Director, Office of Compliance,

Assistant Commissioner (International), in writing,

and you must withhold on any amounts not yet

paid. If you are notified by that office that the

eligibility for the exemption of the nonresident

alien individual’s compensation is in doubt or

that the compensation is ineligible for the

exemption, you must withhold. See Regulations

section 1.1441-4(b)(2)(iii) for examples illustrating

these rules.

Line 4.—For determining the amount of

compensation exempt from 30% withholding

because of the personal exemption amount, one

personal exemption is allowed a nonresident

alien individual who is not a resident of Canada

or Mexico, or is not a U.S. national during the

tax year. However, a nonresident alien individual

covered by a U.S. tax treaty with his or her

country may be entitled to exemptions for a

spouse and dependents under certain

circumstances. See the applicable tax treaty for

further information. A nonresident alien individual

who is a resident of Canada or Mexico or is a

U.S. national is generally allowed the same

personal exemptions as a U.S. citizen or

resident. (For further information, see Pub. 519.)

Each allowable exemption must be prorated

according to the number of

Nonresident Alien Fiduciary (Estates and

Trusts).—A nonresident alien fiduciary is a

nonresident alien guardian, trustee, executor,

administrator, receiver, conservator, or other

person acting in any fiduciary capacity for any

person. However, a nonresident alien fiduciary is

not a nominee.

Signature.—The withholding agent, or a duly

authorized agent of the withholding agent, must

sign and date Form 8233 in the appropriate

place. (See Regulations section 1.1441-7(b) for

further information regarding duly authorized

agents.)

Compensation for Independent Personal

Services.—Independent personal services are

personal services performed in the United

States by an independent nonresident alien

Part I

contractor, rather than by a nonresident alien

employee. Included in compensation are

payments for professional services, such as fees

of an attorney, physician, or accountant made

directly to the person performing the services;

consulting fees; and payments for performances

by public entertainers, such as artists, actors,

musicians, and athletes.

days in the period during which the personal

services are to be performed in the United

States (line 5 on Form 8233). To figure the daily

proration amount for each allowable exemption,

divide the personal exemption amount (for

example, $2,350 if the individual’s tax year

begins in 1993) by 365 (366 for a leap year).

Round off the result to the nearest cent. Note:

The personal exemption amount for any year can

be obtained from the IRS.