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Department of the Treasury Instructions for Form 8233 Internal Revenue Service (Rev. November 2020) (Use with the September 2018 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 3402 require withholding, sometimes at However, you can use one Form 8233 Revenue Code unless otherwise noted. 30% and sometimes at graduated rates, to claim a tax treaty withholding exemption on compensation for dependent personal for both compensation for personal General Instructions services (defined later). However, some services (including compensatory payments may be exempt from scholarship or fellowship income) and withholding because of a tax treaty. noncompensatory scholarship or Future Developments Complete and give Form 8233 to your fellowship income received from the same For the latest information about withholding agent if some or all of your withholding agent. developments related to Form 8233 and compensation is exempt from withholding. its instructions, such as legislation Give the form to the withholding agent. enacted after they were published, go to You can use Form 8233 to claim a tax The withholding agent's responsibilities IRS.gov/Form8233. treaty withholding exemption for are discussed in the Part IV instructions. noncompensatory scholarship or You must know the terms of the fellowship income only if you are also Example. A nonresident alien is ! tax treaty between the United claiming a tax treaty withholding primarily present in the United States as a CAUTION States and the treaty country to exemption for compensation for personal professor, but is also occasionally invited properly complete Form 8233. services (including compensatory to lecture at other educational institutions. scholarship or fellowship income) received These lectures are not connected with his from the same withholding agent. teaching obligations but are in the nature What’s New of self-employment. For each tax year, the COVID-19 medical condition travel ex- If you have income from professor must complete and give a ception (Rev. Proc. 2020-20 excep- independent personal services, separate Form 8233 to the withholding tion). The IRS has provided relief from you generally cannot claim a agent at each institution in order to claim withholding on compensation for certain treaty exemption if you have an office or tax treaty benefits on the separate items of dependent personal services for fixed base in the United States available to income, if the treaty so permits. individuals who were unable to leave the you, including if you are a partner in a partnership that has an office or fixed COVID-19 medical condition travel ex- United States due to the global health ception (Rev. Proc. 2020-20 excep- emergency caused by COVID-19. For base. A few treaties include limited exceptions to this general rule. tion). If your withholding agent currently more information, see COVID-19 Medical treats your income as exempt based on a Condition Travel Exception (Rev. Proc. Additional information. You can previously submitted Form 8233, you are 2020-20 Exception) under Definitions, download the complete text of most U.S. not required to provide an additional Form later. If you have income from tax treaties at IRS.gov/Businesses/ 8233 to obtain the COVID-19 Medical independent personal services (defined International-Businesses/United-States- Condition Travel Exception (discussed later) performed in the United States due Income-Tax-Treaties-A-to-Z. Technical later). However, if you are required to to travel disruptions related to the explanations for many of those treaties are submit a Form 8233 to have the COVID-19 Emergency, as defined in Rev. also available on that site. withholding agent treat your income as Proc. 2020-20, see IRS.gov/faqs-for-non- exempt, follow the instructions to resident-alien-individuals-and-foreign- General information about tax treaties complete the form. See the instructions for businesses-with-employees-or-agents- is available at IRS.gov/Individuals/ line 14 to see how to complete that line of impacted-by-covid-19-emergency-travel- International-Taxpayers/Tax-Treaties. the form. disruptions for additional information. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties. If you do not provide a new Form 8233 See Form 8843 if you had a specific to the withholding agent, or if the medical condition, including the COVID-19 You can get any of the forms or withholding agent has already withheld medical condition travel exception as publications referred to in these income tax that would be exempt from described in Rev. Proc. 2020-20 that kept instructions by downloading them from withholding, you can file Form 1040-NR you from leaving the United States. IRS.gov/Forms or ordering them from and attach a statement including the same IRS.gov/OrderForms. information requested on the Form 8233 Reminders (including the phrase “COVID-19 Giving Form 8233 to the MEDICAL CONDITION TRAVEL Individual taxpayer identification num- EXCEPTION”, your COVID-19 Emergency ber (ITIN). You may need to renew your Withholding Agent Period (defined later), the applicable tax ITIN. See Expired ITIN, later. You must complete a separate Form 8233: treaty, and the applicable tax treaty article Purpose of Form • For each tax year (be sure to specify to obtain a refund of the withholding on the tax year in the space provided above your income). In general, section 1441 requires 30% Part I of the form), income tax withholding on compensation • For each withholding agent, and for independent personal services • For each type of income. (defined later). Sections 1441, 3401, and
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Definitions COVID-19 Emergency Period. A single country’s domestic law, and (2) under the period of up to 60 consecutive calendar terms of the residency article of the tax COVID-19 Medical Condition days you select, starting no earlier than treaty between the United States and that Travel Exception (Rev. Proc. February 1, 2020, but no later than April 1, country. 2020, during which you were physically 2020-20 Exception) A nonresident alien can claim a tax present in the United States, but were Travel and related disruptions from the treaty benefit on this form only if that unable to leave due to COVID-19 global outbreak of the COVID-19 virus individual is the beneficial owner of the Emergency Travel Disruptions. may cause certain eligible individuals (as income and meets the residency defined in section 3.04 of Rev. Proc. How to report. See Giving Form 8233 to requirement and all other requirements for 2020-20), who did not anticipate meeting the Withholding Agent, earlier, for more the requested benefits under the terms of the substantial presence test (see information on how to claim the COVID-19 the tax treaty. Nonresident Alien, later), to become Medical Condition Travel Exception (Rev. residents of the United States for federal Proc. 2020-20 Exception). If you are claiming a benefit under income tax purposes during 2020 and either the income from employment/ More information. For more information, dependent personal services article or the may impact an individual’s qualifications see Rev. Proc. 2020-20, 2020-20 I.R.B. for certain treaty benefits. Regardless of income from independent services/ 801, available at IRS.gov/irb/ business profits article of the treaty, you whether individuals were infected with the 2020-20_IRB#REV-PROC-2020-20. COVID-19 virus, they may have become must be a resident of the treaty country. severely restricted in their movements, Nonresident Alien However, if you are claiming a benefit under the student/trainee or teacher/ including by order of government If you are an alien individual (that is, an authorities. researcher article of a treaty, you generally individual who is not a U.S. citizen), only need to have been a resident of the specific rules apply to determine if you are Individuals who do not have the treaty country immediately before (or at a resident alien or a nonresident alien for COVID-19 virus and attempt to leave the the time) you came to the United States. tax purposes. Generally, you are a United States may also face canceled resident alien if you meet either the “green Compensation for Independent flights and disruptions in other forms of card test” or the “substantial presence transportation, shelter-in-place orders, Personal Services test” (see COVID-19 Medical Condition quarantine, and border closures. Independent personal services are Travel Exception (Rev. Proc. 2020-20 Additionally, even those who can travel services performed as an independent Exception), earlier) for the calendar year. may feel unsafe doing so due to contractor in the United States by a Any person not meeting either test is recommendations to implement social nonresident alien who is self-employed generally a nonresident alien. Additionally, distancing and limit exposure to public rather than an employee. Compensation an alien individual who qualifies as a spaces (collectively, COVID-19 for such services includes payments for resident of a treaty country (defined later) Emergency Travel Disruptions). contract labor; payments for professional or a bona fide resident of Puerto Rico, Therefore, an eligible individual who fulfills services, such as fees to an attorney, Guam, the Commonwealth of the Northern the requirements of the COVID-19 physician, or accountant, if the payments Mariana Islands, the U.S. Virgin Islands, or Medical Condition Travel Exception (Rev. are made directly to the person performing American Samoa is a nonresident alien Proc. 2020-20 Exception) (generally, one the services; consulting fees; and individual. who intended to leave the United States, honoraria paid to visiting professors, but was unable to do so due to COVID-19 For more information on the tests used teachers, researchers, scientists, and Emergency Travel Disruptions) may to determine resident alien or nonresident prominent speakers. exclude the individual's COVID-19 alien status, see Pub. 519. Business profits. Certain treaties do not Emergency Period (defined later) for have an independent personal services purposes of applying the substantial Even though a nonresident alien article. Payments for independent presence test. individual married to a U.S. citizen ! personal services may be covered under CAUTION or resident alien can choose to be Similar relief applies in determining treated as a resident alien for certain the business profits article of an applicable whether an individual (whether or not an purposes (for example, filing a joint income tax treaty. If you are eligible to eligible individual as defined in section income tax return), such individual is still claim exemption from withholding on this 3.04 of Rev. Proc. 2020-20) qualifies for treated as a nonresident alien for type of income, complete and give Form benefits under a U.S. income tax treaty withholding tax purposes. 8233 to the withholding agent. with respect to income from dependent Under certain treaties, such as personal services performed in the United U.S. Person those with Canada, India, and States due to COVID-19 Emergency For purposes of this form, a U.S. person is Portugal, independent contractors Travel Disruptions. For example, many a U.S. citizen or resident alien. who do not have a fixed base in the United U.S. income tax treaties exempt income States may still be taxable on their income from employment (or other dependent Tax Treaty Withholding for services performed in the United personal services) if, among other things, Exemption States if they stay in the United States for the recipient is present in the United This term refers to an exemption from more than a specified period of time States for no more than 183 days in any withholding permitted by IRS regulations (generally, 90 or 183 days, depending on 12-month period that begins or ends in the under section 1441 that is based on a tax the treaty). See, for example, Article 5, relevant tax year. An alien individual who treaty benefit. See Resident of a Treaty paragraph 9 of the United States–Canada is a resident of a treaty country (defined Country next for requirements for claiming income tax treaty and Article 15, later) may exclude the individual's a tax treaty benefit on this form. paragraph 1(b) of the United States–India COVID-19 Emergency Period (defined income tax treaty. Often, these contractors later) for purposes of determining the Resident of a Treaty Country cannot claim an exemption from availability of treaty benefits with respect In general, an alien individual is a resident withholding at the time of payment to income from dependent personal of a treaty country if he or she qualifies as because they do not know whether their services. a resident of that country (1) under the stay will exceed the specified period.
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Public entertainers. Generally, athletes from your local Social Security For any part of this compensatory and entertainers are not exempt from tax Administration (SSA) office, or by calling income for which you are not claiming a on income derived from their activities as the SSA at 800-772-1213. tax treaty withholding exemption, use Form W-4 or the Tax Withholding such. Most treaties have a special article You cannot enter an individual Estimator at IRS.gov/Individuals/Tax- that covers them that takes precedence taxpayer identification number ! Withholding-Estimator. For the Form W-4, over the independent personal services CAUTION (ITIN) in box 1b of Form W-4. See see Completing your Form W-4, earlier. and dependent personal services articles Notice 1392, for more information about of treaties. They may be exempt in some completing Form W-4. Noncompensatory Scholarship treaties only if the total amount paid for a or Fellowship Income year is below a dollar threshold. Generally, Box 1c. Check the single box the IRS cannot accept Form 8233 regardless of your actual marital status. Noncompensatory scholarship or because the exemption may be based on fellowship income is scholarship or factors that cannot be determined until Step 2. Use Step 2 of Form W-4 if you fellowship income that is not after the end of the year. These individuals have more than one job at the same time, compensatory scholarship or fellowship are subject to 30% withholding from gross or your spouse works. income (defined earlier). income paid for personal services Step 3. Complete Step 3 only if you In most cases, the taxable portion of performed unless they apply for a reduced are a nonresident alien who is a resident rate of withholding using Form 13930. noncompensatory scholarship or of Canada, Mexico, or South Korea, or a fellowship income (defined next) paid to a resident of India who is a student or nonresident alien is subject to withholding Required Withholding Form business apprentice. You cannot take a at: For compensation you receive for deduction for a qualifying child or other • 30%, or independent personal services, complete dependent unless you meet the above • 14% if the nonresident alien is Form 8233 to claim a tax treaty requirements. See Pub. 519 for more temporarily present in the United States withholding exemption for part or all of that information. under an "F," "J," "M," or "Q" visa. income. Step 4. Complete Step 4 if you have Taxable portion of noncompensatory Compensation for Dependent other income on which no tax was scholarship or fellowship income. If withheld. Generally, nonresident aliens you were a degree candidate, the amount Personal Services cannot take the standard deduction. Also, of this type of income that you used for Dependent personal services are services any itemized deductions to which you are expenses other than tuition and performed as an employee in the United entitled may be limited. See Pub. 519 for course-related expenses (fees, books, States by a nonresident alien. Dependent more information. supplies, and equipment) is taxable in personal services include compensatory The above instructions generally most cases. For example, in most cases scholarship or fellowship income (defined apply to the 2020 and 2021 Form amounts used for room, board, and travel later). Compensation for such services W-4. See the subsequent year are taxable. If you were not a degree includes wages, salaries, fees, bonuses, Form W-4 and its instructions for candidate, the full amount of the commissions, and similar designations for withholding that occurs after 2021. scholarship or fellowship income is amounts paid to an employee. taxable in most cases. Note. If you were unable to meet the Compensatory Scholarship or requirements for the requested benefits Fellowship Income Required Withholding Form under the terms of an applicable tax treaty In general, scholarship or fellowship In most cases, you should complete Form due to presence in the United States, see income is compensatory to the extent it W-8BEN to claim a tax treaty withholding COVID-19 Medical Condition Travel represents payment for past, present, or exemption for this type of income. No Exception (Rev. Proc. 2020-20 future services (for example, teaching or Form W-8BEN is required unless a treaty Exception), earlier. research) performed by a nonresident benefit is being claimed. alien as an employee and the Exception. If you are receiving both Required Withholding Form(s) performance of those services is a compensation for personal services condition for receiving the scholarship or Complete Form 8233 for compensation (including compensatory scholarship or fellowship (or tuition reduction). you receive for dependent personal fellowship income) and noncompensatory services only if you are claiming a tax scholarship or fellowship income from the Example. XYZ University awards a same withholding agent, you can use one treaty withholding exemption for part or all scholarship to George, a nonresident alien of that income. Form 8233 for both types of income. student. The only condition of the However, this exception applies only if you scholarship is that George attends classes For compensation for which you are not are claiming a tax treaty withholding and maintains a minimum level of exemption for both types of income. claiming a tax treaty withholding academic performance. The scholarship exemption, use Form W-4, or you can also income is not compensatory because Alternate withholding election. A calculate your withholding online with the George is not required to perform services withholding agent can elect to withhold on Tax Withholding Estimator at IRS.gov/ as an employee as a condition for the taxable portion of noncompensatory Individuals/Tax-Withholding-Estimator. receiving the scholarship. scholarship or fellowship income of a nonresident alien temporarily present in the United States under an “F,” “J,” “M,” or Completing your Form W-4. You should Required Withholding Form(s) complete your Form W-4 as follows. “Q” visa as if it were compensatory Compensatory scholarship or fellowship scholarship or fellowship income Step 1. You are required to enter a income is considered to be dependent (provided the nonresident alien is not social security number (SSN) in box 1b of personal services income. Therefore, claiming treaty benefits with respect to that Form W-4. If you do not have an SSN but complete Form 8233 for this income if you income). The withholding agent makes are eligible to get one, you should apply are claiming a tax treaty withholding this election by requesting that the for it. Get Form SS-5 online at SSA.gov, exemption for part or all of that income. nonresident alien complete Form W-4
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using the instructions in Rev. Proc. 88-24, • Complete the required certification in Line 4 1988-1 C.B. 800. Indian students should Part III. Your permanent residence address is the also see Rev. Proc. 93-20, 1993-1 C.B. address in the country where you claim to 528. Specific Instructions be a resident for purposes of that country's Withholding Agent income tax. If you are completing Form Any person, U.S. or foreign, that has Part I 8233 to claim a tax treaty withholding control, receipt, or custody of an amount exemption, you must determine your subject to withholding or that can disburse Line 2 residency in the manner required by the or make payments of an amount subject to You must furnish a U.S. taxpayer treaty. Do not show the address of a withholding is a withholding agent. The identification number on this form. In most financial institution, a post office box, or an withholding agent can be an individual, cases, you must enter your SSN on line 2. address used solely for mailing purposes. corporation, partnership, trust, If you are an individual who does not have association, or any other entity, including If you do not have an SSN and are not a tax residence in any country, your (but not limited to) any foreign eligible to get one, you must get an ITIN. permanent residence is where you intermediary, foreign partnership, and U.S. To apply for an ITIN, file Form W-7 with normally reside. the IRS. In most cases, you apply for an branch of certain foreign banks and Most tax treaties that provide for a tax insurance companies. In most cases, the ITIN when you file your tax return for which you need the ITIN. However, if the reason treaty withholding exemption for students, person who pays (or causes to be paid) trainees, teachers, or researchers require the amount subject to withholding to the for your ITIN request is because you need to provide Form 8233 to the withholding that the recipient be a resident of the nonresident alien individual (or to his or treaty country at the time of, or her agent) must withhold. agent, you must file Form W-7 and provide proof that you are not eligible for an SSN immediately before, entry into the United (your Form SS-5 was rejected by the SSA) States. Thus, in most cases, a student or Note. See Giving Form 8233 to the researcher can claim the withholding Withholding Agent, earlier, for more and include a Form 8233. Allow 7 weeks for the IRS to notify you of your ITIN exemption even if he or she no longer has information on how filers can claim the a permanent address in the treaty country COVID-19 Medical Condition Travel application status (9 to 11 weeks if you submit the application during peak after entry into the United States. If this is Exception (Rev. Proc. 2020-20 the case, you can provide a U.S. address Exception), processing periods (January 15 through April 30) or if you’re filing from overseas). on line 4 and still be eligible for the Beneficial Owner withholding exemption if all other For details on how to apply for an ITIN, conditions required by the tax treaty are The beneficial owner of income is in most see Form W-7 and its instructions. Get met. You must also identify on line 12a cases the person who is required under Form W-7 online at IRS.gov/Forms. For and/or line 13b the tax treaty country of U.S. tax principles to include the income in more information on obtaining an ITIN, go which you were a resident at the time of, gross income on a tax return. A person is to IRS.gov/ITIN. or immediately before, your entry into the not a beneficial owner of income, United States. however, to the extent that person is If you have applied for an SSN or ITIN receiving the income as a nominee, agent, but have not yet received it, you can Line 6 or custodian, or to the extent the person is attach a copy of a completed Form W-7 or Enter your U.S. visa type. For example, a conduit whose participation in a SS-5 showing that a number has been foreign students are usually granted an transaction is disregarded. In the case of applied for. “F-1” visa. Foreign professors, teachers, amounts paid that do not constitute An ITIN is for tax use only. It does or researchers are usually granted a “J-1” income, beneficial ownership is not entitle you to social security visa. Business/vocational trainees are determined as if the payment were ! CAUTION benefits or change your usually granted an “M-1” visa; however, income. employment or immigration status under some persons granted a “J-1” visa may U.S. law. also be considered business/vocational Avoid Common Errors trainees (for example, a person admitted To ensure that your Form 8233 is promptly Expired ITIN. Generally, ITINs issued to complete a postgraduate residency in accepted, be sure that you: after December 31, 2012, will remain in medicine). • Answer all applicable questions effect as long as the individual to whom completely; the ITIN was issued filed a tax return (or is If you do not have, or do not need, a • Specify the tax year for which this form included as a dependent on the tax return visa, write “None.” will be effective in the space provided of another taxpayer) at least once in the Spouses and dependents above Part I of the form; last 3 tax years. Otherwise, the ITIN will admitted on secondary visas (for • Enter your complete name, addresses, expire at the end of the third consecutive example, “F-2,” “J-2,” “H-4,” and and identifying number(s) in Part I; tax year in which the individual did not file “O-3” visas) are usually not eligible to • Have attached the required statement a tax return. All expired ITINs must be claim the same treaty benefits as the described in the line 10 instructions if you renewed before being used on a U.S. tax primary visa holder. are a foreign student, trainee, professor/ return. teacher, or researcher; For more information, go to IRS.gov/ Line 8 • Are not trying to claim tax treaty ITIN. In most cases, you must enter your date of benefits for a country with which the entry into the United States that relates to United States does not have a ratified tax Line 3 your current nonimmigrant status. For treaty; If your country of residence for tax example, enter the date of arrival shown • Are not trying to claim tax treaty purposes has issued you a tax on your current Immigration Form I-94, benefits that do not exist in your treaty; identification number, enter it here. For Arrival-Departure Record. • Complete lines 11 through 14 in example, if you are a resident of Canada, sufficient detail to allow the IRS to enter your Social Insurance Number. Exception. If you are claiming a tax treaty determine the tax treaty benefit you are benefit that is determined by reference to claiming; and more than one date of arrival, enter the
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earlier date of arrival. For example, you hydraulic engineering at XYZ line 12 and/or line 13. Be sure you provide are currently claiming treaty benefits (as a Corporation.” enough details to allow the IRS to teacher or a researcher) under Article 15 determine the tax treaty benefit you are of the tax treaty between the United States Line 11b claiming. and Norway. You previously claimed Enter the total amount of compensation for COVID-19 medical condition travel ex- treaty benefits (as a student) under Article personal services you will receive from ception (Rev. Proc. 2020-20 excep- 16, paragraph 1, of that treaty. Under this withholding agent during the tax year. tion). If you are claiming relief under Rev. Article 16, paragraph 4, of that treaty, the Enter an estimated amount if you do not Proc. 2020-20 for days of presence in the combination of exemptions under Articles know the exact amount. United States, write on line 14, “COVID-19 15 and 16, paragraph 1, cannot extend MEDICAL CONDITION TRAVEL beyond 5 tax years from the date you Line 12a EXCEPTION” and specify your COVID-19 entered the United States. If Article 16, Enter the specific treaty on which you are Emergency Period. For more information, paragraph 4, of that treaty applies, enter basing your claim for exemption from see COVID-19 Medical Condition Travel on line 8 the date you entered the United withholding (for example, “U.S.–Germany Exception (Rev. Proc. 2020-20 Exception) States as a student. tax treaty” or “U.S.–Belgium tax treaty”). under Definitions, earlier. Line 9a Line 12b Enter your current nonimmigrant status. Enter the specific article of the treaty Part IV identified on line 12a on which you are For example, enter your current Withholding Agent's nonimmigrant status shown on your basing your claim for exemption from current Immigration Form I-94. withholding (for example, “Article 14, Responsibilities paragraph 2,” or “Article 7 (business When the nonresident alien individual Line 9b profits)”). gives you Form 8233, review it to see if Enter the date your current nonimmigrant you are satisfied that the exemption from status expires. For example, you can enter If you are a resident of a country that withholding is warranted. If you are the date of expiration shown on your has a services permanent establishment satisfied, based on the facts presented, current Immigration Form I-94. Enter “DS” provision in the treaty (for example, Article complete and sign the certification in Part on line 9b if the date of expiration is based 5, paragraph 9, of the United States– IV. on “duration of status.” Canada treaty) and you are claiming to be exempt from withholding because you are You will need three copies of the Line 10 not performing services for more than the completed Form 8233. Each copy of Form Nonresident alien students, trainees, specified period under that provision, 8233 must include any attachments professors/teachers, and researchers enter that treaty provision. submitted by the nonresident alien individual. Give one copy of the completed using Form 8233 to claim a tax treaty Line 12c withholding exemption for compensation Form 8233 to the nonresident alien for personal services must attach to Form If all income received for the services individual. Keep a copy for your records. 8233 a statement. The format and performed to which this Form 8233 Within 5 days of your acceptance, forward contents of the required statements are applies is exempt, write “All.” If only part is one copy to: shown in Appendix A and Appendix B in exempt, enter the exact dollar amount that Department of the Treasury Pub. 519. is exempt from withholding. Internal Revenue Service Line 12d Philadelphia, PA 19255-0725 Part II If you are claiming a benefit under either Line 11a the income from employment/dependent You can also fax Form 8233 to personal services article or the income 877-824-9781. You are limited to For compensation for independent from independent services/business 100 pages at one time. personal services, examples of profits article of the treaty, you must be a acceptable descriptions to enter on this resident of the treaty country. However, if The exemption from withholding is line include “consulting contract to design you are claiming a benefit under the effective for payments made retroactive to software” or “give three lectures at XYZ student/trainee or teacher/researcher the date of the first payment covered by University.” article of a treaty, you generally only need Form 8233, even though you must wait at For compensation for dependent to have been a resident of the treaty least 10 days after you have properly personal services, acceptable country at the time of, or immediately mailed Form 8233 to the IRS to see descriptions to enter on this line include before, your entry into the United States. whether the IRS has any objections to the Form 8233. the following examples. Line 13b • A nonresident alien student can enter You must not accept Form 8233, and “part-time library assistant,” “part-time Enter the specific treaty on which you are you must withhold, if either of the following on-campus restaurant worker,” or basing your claim for exemption from applies. “teaching one chemistry course per withholding (for example, “U.S.–Germany • You know, or have reason to know, that semester to undergraduate students.” tax treaty”). any of the facts or statements on Form • A nonresident alien professor or Line 13c 8233 may be false. teacher can enter “teaching at ABC • You know, or have reason to know, that Enter the specific article of the treaty University.” the nonresident alien's eligibility for the identified on line 13b on which you are • A nonresident alien researcher can exemption from withholding cannot be basing your claim for exemption from enter “research at ABC University's school readily determined (for example, you know withholding (for example, “Article 20, for liquid crystal research.” the nonresident alien has a fixed base or paragraph 3”). • A nonresident alien business/vocational permanent establishment in the United trainee can enter “neurosurgical residency Line 14 States). at ABC Hospital” or “one-year internship in Provide sufficient facts to justify the If you accept Form 8233 and later find exemption from withholding claimed on that either of the situations described
Instructions for Form 8233 (Rev. 11-2020) -5- Page 6 of 6 Fileid: … ns/I8233/202011/A/XML/Cycle05/source 13:31 - 21-Oct-2020
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
above applies, you must promptly notify that any of the facts or statements made the IRS (by writing to the address provided Privacy Act and Paperwork Reduction on the form are false, or that a nonresident earlier) and you must begin withholding on Act Notice. We ask for the information on alien's eligibility for the exemption is in any amounts not yet paid. Also, if you are this form to carry out the Internal Revenue doubt, the withholding agent is required to notified by the IRS that the nonresident laws of the United States. You are not notify the IRS and begin withholding; alien's eligibility for the exemption from required to request a tax treaty withholding failure to do so may result in penalties. withholding is in doubt or that the exemption. However, if you want to nonresident alien is not eligible for receive exemption from withholding on You are not required to provide the exemption from withholding, you must compensation for independent (and information requested on a form that is begin withholding immediately. See certain dependent) personal services, you subject to the Paperwork Reduction Act Regulations section 1.1441-4(b)(2)(iii) for are required to give us this information so unless the form displays a valid OMB examples illustrating these rules. that we can verify eligibility under the control number. Books or records relating relevant tax treaty and confirm proper tax to a form or its instructions must be If you submit an incorrect Form 8233, treatment. Our legal right to ask for this retained as long as their contents may the IRS will notify you that the form information is Internal Revenue Code become material in the administration of submitted is not acceptable and that you sections 1441, 3401, and 3402. We need any Internal Revenue law. Generally, tax must begin withholding immediately. this information to ensure that you are returns and return information are Examples of incorrect Forms 8233 complying with these laws and to allow us confidential, as required by section 6103. to figure and collect the right amount of include: The time needed to complete and file • Any Form 8233 that claims a tax treaty tax. Code section 6109 requires taxpayers and withholding agents to provide their this form will vary depending on individual benefit that does not exist or is obviously circumstances. The estimated average false, and identification number. Routine uses of this information include giving it to the time is: Recordkeeping, 3 hr., 44 min.; • Any Form 8233 that has not been Learning about the law or the form, 2 completed in sufficient detail to allow Department of Justice for civil and criminal litigation, and cities, states, the District of hr., 39 min.; Preparing and sending the determination of the correctness of the tax form to IRS, 2 hr., 26 min. treaty benefit or exemption claimed. Columbia, and U.S. commonwealths and possessions for use in administering their If you have comments concerning the If the IRS rejects Form 8233, you tax laws. We may also disclose this accuracy of these time estimates or should notify the individual who submitted information to other countries under a tax suggestions for making this form simpler, it and allow the individual to submit a treaty, to federal and state agencies to we would be happy to hear from you. You revised form if the individual still believes enforce federal nontax criminal laws, or to can send us comments from IRS.gov/ he or she is entitled to the exemption. federal law enforcement and intelligence FormComments. You can write to the agencies to combat terrorism. If a Internal Revenue Service, Tax Forms and Signature nonresident alien fails to provide a Publications, 1111 Constitution Ave. NW, You or your authorized agent must sign properly completed form, the withholding IR-6526, Washington, DC 20224. Do not and date Form 8233. See Regulations agent cannot accept it and is required to send the tax form to this address. Instead, section 1.1441-7(c) for information about withhold. If a withholding agent accepts a give it to your withholding agent. authorized agents. Form 8233 as completed and later finds
-6- Instructions for Form 8233 (Rev. 11-2020)