Guide to Global Payroll Management

Form

8233

Exemption From Withholding on Compensation
for Independent (and Certain Dependent) Personal
Services of a Nonresident Alien Individual

(Rev. September 2018)

OMB No. 1545-0795

Department of the Treasury
Internal Revenue Service

▶

Who Should
Use This Form?

IF you are a nonresident alien individual who is
receiving. . .

THEN, if you are the beneficial owner of that
income, use this form to claim. . .

Note: For
definitions of terms
used in this section
and detailed
instructions on
required
withholding forms
for each type of
income, see
Definitions in the
instructions.

Compensation for independent personal
services performed in the United States

A tax treaty withholding exemption
(Independent personal services, Business
profits) for part or all of that compensation.

Compensation for dependent personal
services performed in the United States

A tax treaty withholding exemption for part or
all of that compensation.

Noncompensatory scholarship or fellowship
income and personal services income from
the same withholding agent

A tax treaty withholding exemption for part or
all of both types of income.

IF you are a beneficial owner who is. . .

INSTEAD, use. . .

Receiving compensation for dependent
personal services performed in the United
States and you are not claiming a tax treaty
withholding exemption for that compensation

Form W-4 (See the Instructions for Form 8233
for how to complete Form W-4.)

Receiving noncompensatory scholarship or
fellowship income and you are not receiving
any personal services income from the same
withholding agent

Form W-8BEN or, if elected by the withholding
agent, Form W-4 for the noncompensatory
scholarship or fellowship income

Claiming only foreign status or treaty benefits
with respect to income that is not
compensation for personal services

Form W-8BEN

DO NOT Use
This Form. . .

Go to www.irs.gov/Form8233 for instructions and the latest information.

This exemption is applicable for compensation for calendar year
and ending
.

Part I

▶

See separate instructions.

, or other tax year beginning

Identification of Beneficial Owner (See instructions.)

1 Name of individual who is the beneficial owner

2 U.S. taxpayer identification number

3 Foreign tax identification number, if any

4 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box.
City or town, state or province. Include postal code where appropriate.

Country (do not abbreviate)

5 Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box.
City or town, state, and ZIP code

Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b.
6 U.S. visa type

7a Country issuing passport

7b Passport number

8 Date of entry into the United States

9a Current nonimmigrant status

9b Date your current nonimmigrant status expires

. .
10 If you are a foreign student, trainee, professor/teacher, or researcher, check this box
Caution: See the line 10 instructions for the required additional statement you must attach.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

D-166

Cat. No. 62292K

Form

▶

8233 (Rev. 9-2018)

http://www.irs.gov/Form8233

Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Guide to Global Payroll Management - 2020 - D-166

Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020