EXEMPTION FROM WITHHOLDING IRS 8233 FORM FORM INSTRUCTIONS
Systems and Procedures
A Division of The Corporate Controller's Office
IN
Last Revision: 11/20/2020

EXEMPTION FROM WITHHOLDING IRS 8233 FORM
FORM INSTRUCTIONS

At the top of the form, just above Part I, enter the calendar year for which you are requesting the tax treaty using four (4) digits (i.e., 2020).

Part I - Identification of Beneficial Owner

  1. Name of individual who is the beneficial owner - Payee Name
  2. You must furnish a U.S. taxpayer identification number. In most cases, you must enter your United States issues Social Security Number (SSN)
    • If you do not have a SSN and are not eligible to get one, you must get an ITIN. To apply for an ITIN, file Form W-7 with the Internal Revenue Service (IRS)
    • If you have applied for a SSN or ITIN but have not yet received it, you can attach a copy of a completed Form W-7 or SS-5 showing that a number has been applied for.
  3. Foreign tax identification number, if any - Leave Field BLANK
  4. Permanent residence address (street, apt, or suite no., or rural route) Do not use a P.O. box. Your permanent residence address is the address in the country where you claim to be a resident for purposes of that country's income tax. If you are completing Form 8233 to claim a tax treaty withholding exemption, you must determine your residency in the manner required by the treaty. Do not show the address of a financial institution, a post office box, or an address used solely for mailing purposes. If you are an individual who does not have a tax residence in any country, your permanent residence is where your normally reside.
    • Payee's address in Country of Permanent Residency under which they are claiming Tax Treaty Exemption
    • City or town, state or province. Include postal code where appropriate
    • Country (do not abbreviate)
  5. Enter the individual's address while in the United States (street, apt. or suite no., or rural route); if the individual will only be in the U.S. for a few days, enter the address of the payor. Do not use a P.O. box unless that is the individual's only U.S. mailing address
  6. Enter the U.S. VISA type. If you do not have, or do not need, a visa, write "None."
  7. Citizens of Canada or Mexico are not required to completes lines 7a and 7b
    1. Country issuing passport
    2. Passport Number
  8. Enter the date of entry into the United States that relates to your current non-immigrant status. For example, enter the date of arrival shown on your current Immigration Form I-94, Arrival-Departure Record
    • Exception: If you are claiming a tax treaty benefit that is determined by reference to more than one date of arrival, enter the earlier date of arrival. For example, you are currently claiming treaty benefits (as a teacher or researcher) under Article 15 of the tax treaty between the United States and Norway. You previously claimed treaty benefits (as a student) under Article 16, paragraph 1, of that treaty. Under Article 16, paragraph 4, of that treaty, the combination exemptions under Articles 15 and 16, paragraph 2, cannot extend beyond 5 tax years from the date you entered the United States. If Article 16, paragraph 4, of that treaty applies, enter on line 8 the date you entered the United States as a student.
  9. Current non-immigrant status:
    1. Current non-immigrant status - Enter your current non-immigrant status. For example, enter your current non-immigrant status shown on your current Immigration Form I-94.
    2. Date your current non-immigrant status expires - Enter the date your current non-immigrant status expires. For example, you can enter the date of expiration shown on y our current Immigration form I-94. Enter "DS" on line 9b if the date of expiration is based on "duration of status."
  10. If you are a foreign student, trainee, professor/teacher, or researcher, check this box - Leave Field BLANK

PART II - Claim for Tax Treaty Withholding Exemption

  1. Compensation for independent (and certain dependent) personal services:
    1. Description of personal services you are providing - Examples of acceptable descriptions to enter on this line include "consulting contract to design software" or "give three lectures at XYZ University." For compensation for dependent personal services, acceptable description to enter on this line include the following examples:
      • A nonresident alien student can enter "part-time library assistant," "part-time on-campus restaurant worker," or "teaching one chemistry course per semester to undergraduate students."
      • A nonresident alien professor or teacher can enter "teaching at ABC University"
      • A nonresident alien researcher can enter "research at ABC University's school for liquid crystal research"
      • A nonresident alien business/vocational training can enter "neurosurgical residency at ABC Hospital" or "one-year internship in hydraulic engineering at XYZ Corporation"
    2. Enter the total amount of compensation for personal services you will receive from this withholding agent during the tax year. Enter an estimated amount if you do not know the exact amount
  2. Enter the specific treaty on which you are basing your claim for exemption from withholding. If compensation is exempt from withholding based on a tax treaty benefit, provide:
    1. Tax treaty on which you are basing exemption from withholding - Enter the specific treaty on which you are basing your claim for exemption from withholding (for example, "U.S.-Germany tax treaty" or "U.S.-Belgium tax treaty") (this needs to read "Treaty between the U.S and (Payee's Country of Tax Residence))"
    2. Enter the specific article of the treaty identified on line 12a on which you are basing your claim for exemption withholding (for example, "Article 14, paragraph 2," or "Article 7 (business profits). Treaty Article Numbers can be found on the (Tax Treaty Chart)
    3. If all income received for the services performed to which this Form 8233 applies is exempt, write "ALL." If only part is exempt, enter the exact dollar amount that is exempt from withholding.
    4. Country of Residence (must match Part I, question 4) - If you are claiming a benefit under either the income from employment/dependent personal services article or the income from independent services/business profits article of the treaty, you must be a resident of the treaty country. However, if you are claiming a benefit under the student/trainee or teacher/researcher article of a treaty, you generally only need to have been a resident of the treaty country at the time of, or immediately before, your entry into the United States.
  3. Lines 13a - 13d - Leave Fields BLANK
  4. Leave Field BLANK

Part III - Certification

The payee needs to sign and date the form. See the Exemption From Withholding Form Instructions to add a digital ID (electronic signature) to the document.

Part IV - Withholding Agent Acceptance and Certification

This will be signed by the Payroll Manager.

For additional information, please see the IRS Exemption from Withholding 8233 Instructions