Instruction 8233 (rev. March 2009)
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Instructions for Form 8233
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Department of the Treasury
Internal Revenue Service
Instructions for Form 8233
(Rev. March 2009)
Exemption From Withholding on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien Individual
fellowship income) and noncompensatory
See the instructions for line 4 on page
General Instructions
scholarship or fellowship income received
3 for additional information for
Section references are to the Internal
from the same withholding agent.
determining residence for purposes of
Revenue Code unless otherwise noted.
claiming a tax treaty withholding
Give the form to the withholding agent.
exemption on this form.
If you are a “resident of a treaty
The withholding agent’s responsibilities
country,” you must know the terms
are discussed in the Part IV instructions
!
Resident of a Treaty Country
CAUTION
of the tax treaty between the
on page 4.
An alien individual may claim to be a
United States and the treaty country to
resident of a treaty country if he or she
Example. A nonresident alien is
properly complete Form 8233.
qualifies as a resident of that country
primarily present in the United States as a
under the terms of the residency article of
professor, but also is occasionally invited
Purpose of Form
the tax treaty between the United States
to lecture at another educational
In general, section 1441 requires 30%
and that country. See Nonresident Alien
institution. These lectures are not
federal income tax withholding on
earlier.
connected with his teaching obligations
compensation for independent personal
but are in the nature of self-employment.
A nonresident alien may claim a tax
services (defined on this page). Sections
For each tax year, the professor must
treaty benefit on this form only if that
1441, 3401, and 3402 require
complete two Forms 8233 and give one to
individual is the beneficial owner of the
withholding, sometimes at 30% and
each withholding agent to claim tax treaty
income and meets the residency
sometimes at graduated rates, on
benefits on the separate items of income.
requirement and all other requirements
compensation for dependent personal
for benefits under the terms of the tax
services (defined on page 2). However,
Definitions
treaty.
some payments may be exempt from
withholding because of a tax treaty or the
Compensation for Independent
Nonresident Alien
personal exemption amount. Complete
Personal Services
If you are an alien individual (that is, an
and give Form 8233 to your withholding
Independent personal services are
individual who is not a U.S. citizen),
agent if some or all of your compensation
services performed as an independent
specific rules apply to determine if you
is exempt from withholding.
contractor in the United States by a
are a resident alien or a nonresident alien
You can use Form 8233 to claim a tax
nonresident alien who is self-employed
for tax purposes. Generally, you are a
treaty withholding exemption for
rather than an employee. Compensation
resident alien if you meet either the
noncompensatory scholarship or
for such services includes payments for
“green card test” or the “substantial
fellowship income only if you are also
contract labor; payments for professional
presence test” for the calendar year. Any
claiming a tax treaty withholding
services, such as fees to an attorney,
person not meeting either test is generally
exemption for compensation for personal
physician, or accountant, if the payments
a nonresident alien. Additionally, an alien
services (including compensatory
are made directly to the person
individual who qualifies as a “resident of a
scholarship or fellowship income)
performing the services; consulting fees;
treaty country” (defined later) or a bona
received from the same withholding
honoraria paid to visiting professors,
fide resident of Puerto Rico, Guam, the
agent.
teachers, researchers, scientists, and
Commonwealth of the Northern Mariana
prominent speakers; and generally,
Do not use Form 8233 if you have
Islands, the U.S. Virgin Islands, or
payments for performances by public
an office in the United States
American Samoa is a nonresident alien
!
entertainers.
CAUTION
regularly available to you for
individual.
performing personal services.
Business profits. Certain treaties do
For more information on the tests used
not have an independent personal
Additional information. You can get
to determine resident alien or nonresident
services article. Payments for
the complete text of most U.S. tax treaties
alien status, see Pub. 519, U.S. Tax
independent personal services may be
from the IRS website at www.irs.gov.
Guide for Aliens.
covered under the business profits article
Technical explanations for many of those
Even though a nonresident alien
of an applicable income tax treaty. If you
treaties are also available at that site.
individual married to a U.S. citizen
are eligible to claim exemption from
Also, see Pub. 901, U.S. Tax Treaties, for
! or resident alien may choose to be withholding on this type of income,
a quick reference guide to the provisions
CAUTION
treated as a resident alien for certain
complete and give Form 8233 to the
of U.S. tax treaties. You can get any of
purposes (for example, filing a joint
withholding agent.
the forms or publications referred to in
income tax return), such individual is still
these instructions by calling
Public entertainers. Special restrictions
treated as a nonresident alien for
1-800-TAX-FORM (1-800-829-3676) or
on exemption from or reduction of
withholding tax purposes on all income
by downloading them from the website.
withholding apply to nonresident alien
except wages.
public entertainers (such as actors,
musicians, artists, and athletes).
Giving Form 8233 to the
U.S. Person
Generally, Form 8233 cannot be
Withholding Agent
For purposes of this form, a U.S. person
accepted because the exemption may be
You must complete Form 8233:
is a U.S. citizen or resident alien.
based on factors that cannot be
• For each tax year (be sure to specify
determined until after the end of the year.
Tax Treaty Withholding
the tax year in the space provided above
These individuals are subject to 30%
Exemption
Part I of the form),
withholding from gross income paid for
• For each withholding agent, and
This term refers to an exemption from
personal services performed unless a
• For each type of income. However, you withholding permitted by IRS regulations
reduced rate of withholding is applied for
may use one Form 8233 to claim a tax
under section 1441 that is based on a tax
using Form 13930, Application for Central
treaty withholding exemption for both
treaty benefit. See Resident of a Treaty
Withholding Agreement. In addition, many
compensation for personal services
Country next for requirements for claiming
tax treaties contain separate articles that
(including compensatory scholarship or
a tax treaty benefit on this form.
apply to public entertainers. If present,
Cat. No. 22663B
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Instructions for Form 8233
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these articles take precedence over the
Line 7. Do not claim that you are
income. No Form W-8BEN is required
“independent personal services” and
exempt from withholding on line 7 of Form
unless a treaty benefit is being claimed.
“dependent personal services” articles of
W-4 (even if you meet both of the
Exception. If you are receiving both
the treaties.
conditions listed on that line).
compensation for personal services
Required Withholding Form
(including compensatory scholarship or
Compensatory Scholarship or
fellowship income) and noncompensatory
For compensation you receive for
Fellowship Income
scholarship or fellowship income from the
independent personal services, complete
In general, scholarship or fellowship
same withholding agent, you may use
Form 8233 to claim a tax treaty
income is compensatory to the extent it
one Form 8233 for both types of income.
withholding exemption for part or all of
represents payment for past, present, or
However, this exception applies only if
that income and/or to claim the daily
future services (for example, teaching,
you are claiming a tax treaty withholding
personal exemption amount.
research, etc.) performed by a
exemption for both types of income.
nonresident alien as an employee and the
Compensation for Dependent
performance of those services is a
Alternate withholding election. A
Personal Services
condition for receiving the scholarship or
withholding agent may elect to withhold
Dependent personal services are services
fellowship (or tuition reduction).
on the taxable portion of
performed as an employee in the United
noncompensatory scholarship or
Example. XYZ University awards a
States by a nonresident alien. Dependent
fellowship income of a nonresident alien
scholarship to N, a nonresident alien
personal services include compensatory
temporarily present in the United States
student. The only condition of the
scholarship or fellowship income (see
under an “F,” “J,” “M,” or “Q” visa as if it
scholarship is that N attends classes and
definition later). Compensation for such
were compensatory scholarship or
maintains a minimum level of academic
services includes wages, salaries, fees,
fellowship income (provided the
performance. The scholarship income is
bonuses, commissions, and similar
nonresident alien is not claiming treaty
not compensatory because N is not
designations for amounts paid to an
benefits with respect to that income). The
required to perform services as an
employee.
withholding agent makes this election by
employee as a condition for receiving the
requesting that the nonresident alien
Required Withholding Form(s)
scholarship.
complete Form W-4 using the instructions
Complete Form 8233 for compensation
in Rev. Proc. 88-24, 1988-1 C.B. 800.
Required Withholding Form(s)
you receive for dependent personal
Indian students should also see Rev.
services only if you are claiming a tax
Compensatory scholarship or fellowship
Proc. 93-20, 1993-1 C.B. 528.
treaty withholding exemption for part or all
income is considered to be dependent
of that income. Do not use Form 8233 to
personal services income. Therefore,
Withholding Agent
claim the daily personal exemption
complete Form 8233 for this income only
Any person, U.S. or foreign, that has
amount. For compensation for which you
if you are claiming a tax treaty withholding
control, receipt, or custody of an amount
are not claiming a tax treaty withholding
exemption for part or all of that income.
subject to withholding or who can
exemption, use Form W-4, Employee’s
Do not complete Form 8233 to claim the
disburse or make payments of an amount
Withholding Allowance Certificate.
daily personal exemption amount.
subject to withholding is a withholding
For any part of this compensatory
agent. The withholding agent may be an
Completing Form W-4. You should
income for which you are not claiming a
individual, corporation, partnership, trust,
complete Form W-4 as follows:
tax treaty withholding exemption, use
association, or any other entity, including
Line 2. You are required to enter a
Form W-4. See Completing Form W-4
(but not limited to) any foreign
social security number (SSN) on line 2 of
earlier.
intermediary, foreign partnership, and
Form W-4. If you do not have an SSN,
U.S. branches of certain foreign banks
you must apply for one on Form SS-5,
Noncompensatory Scholarship
and insurance companies. Generally, the
Application for a Social Security Card.
or Fellowship Income
person who pays (or causes to be paid)
You may get Form SS-5 from a Social
Noncompensatory scholarship or
the amount subject to withholding to the
Security Administration (SSA) office. Fill
fellowship income is scholarship or
nonresident alien individual (or to his or
in Form SS-5 and return it to the SSA.
fellowship income that is not
her agent) must withhold.
You cannot enter an individual
compensatory scholarship or fellowship
taxpayer identification number
income (defined earlier).
Beneficial Owner
!
CAUTION
(ITIN) on line 2 of Form W-4.
For payments other than those for which
The taxable portion of
a reduced rate of withholding is claimed
noncompensatory scholarship or
Line 3. Check the single box
under an income tax treaty, the beneficial
fellowship income (defined below) paid to
regardless of your actual marital status.
owner of income is generally the person
a nonresident alien is generally subject to
Line 5. You should generally claim
who is required under U.S. tax principles
withholding at a rate of 30% (the rate is
one withholding allowance. However, if
to include the income in gross income on
generally 14% in the case of a
you are a resident of Canada, Mexico, or
a tax return. A person is not a beneficial
nonresident alien temporarily present in
the Republic of (South) Korea; a student
owner of income, however, to the extent
the United States under an “F,” “J,” “M,”
from India; or a U.S. national; you may be
that person is receiving the income as a
or “Q” visa).
able to claim additional withholding
nominee, agent, or custodian, or to the
Taxable portion of noncompensatory
allowances for your spouse and children.
extent the person is a conduit whose
scholarship or fellowship income. If
See Pub. 519 for more information.
participation in a transaction is
you were a degree candidate, the amount
disregarded. In the case of amounts paid
If you are completing Form W-4 for
of this type of income that you used for
that do not constitute income, beneficial
more than one withholding agent (for
expenses other than tuition and
ownership is determined as if the
example, you have more than one
course-related expenses (fees, books,
payment were income.
employer), figure the total number of
supplies, and equipment) is generally
allowances you are entitled to claim (see
taxable. For example, amounts used for
the previous paragraph) and claim no
Avoid Common Errors
room, board, and travel are generally
more than that amount on all Forms W-4
taxable. If you were not a degree
To ensure that your Form 8233 is
combined. Your withholding usually will
candidate, the full amount of the
promptly accepted, be sure that you:
be most accurate when all allowances are
scholarship or fellowship income is
• Answer all applicable questions
claimed on the Form W-4 for the
generally taxable.
completely.
highest-paying job and zero allowances
• Specify the tax year for which this form
are claimed on the others.
Required Withholding Form
will be effective in the space provided
Line 6. Write “nonresident alien” or
You should generally complete Form
above Part I of the form.
“NRA” above the dotted line on line 6. If
W-8BEN, Certificate of Foreign Status of
• Enter your complete name, addresses,
you would like to have an additional
Beneficial Owner for United States Tax
and identifying number(s) in Part I.
amount withheld, enter the amount on line
Withholding, to claim a tax treaty
• Have attached the required statement
6.
withholding exemption for this type of
described in the line 10 instructions if you
-2-
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Instructions for Form 8233
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are a foreign student, trainee, professor/
office box, or an address used solely for
Line 9b
teacher, or researcher.
mailing purposes. If you are an individual
Enter the date your current nonimmigrant
• Are not trying to claim tax treaty
who does not have a tax residence in any
status expires. For example, you may
benefits for a country with which the
country, your permanent residence is
enter the date of expiration shown on
United States does not have a ratified tax
where you normally reside.
your current Immigration Form I-94. Enter
treaty.
Most tax treaties that provide for a tax
“DS” on line 9b if the date of expiration is
• Are not trying to claim tax treaty
treaty withholding exemption require that
based on “duration of status.”
benefits that do not exist in your treaty.
the recipient be a resident of the treaty
• Complete lines 11 through 14 in
Line 10
country at the time of, or immediately
sufficient detail to allow the IRS to
Nonresident alien students, trainees,
prior to, entry into the United States.
determine the tax treaty benefit you are
professors/teachers, and researchers
Thus, a student or researcher may
claiming.
using Form 8233 to claim a tax treaty
generally claim the withholding exemption
• Claim the proper number of personal
withholding exemption for compensation
even if he or she no longer has a
exemptions on line 15.
for personal services must attach to Form
permanent address in the treaty country
• Complete the required certification in
8233 a statement. The format and
after entry into the United States. If this is
Part III.
contents of the required statements are
the case, you may provide a U.S. address
shown in Appendix A and Appendix B in
on line 4 and still be eligible for the
Pub. 519.
withholding exemption if all other
conditions required by the tax treaty are
Specific Instructions
met. You must also identify on line 12a
Part II
and/or line 13b the tax treaty country of
Part I
which you were a resident at the time of,
Line 11a
or immediately prior to, your entry into the
For compensation for independent
Line 2
United States.
personal services, examples of
You are required to furnish a U.S.
acceptable descriptions to enter on this
taxpayer identifying number on this form.
Line 6
line include: “Consulting contract to
You are generally required to enter your
Enter your U.S. visa type. For example,
design software” or “give three lectures at
social security number (SSN) on line 2.
foreign students are usually granted an
XYZ University.”
To apply for an SSN, get Form SS-5 from
“F-1” visa. Foreign professors, teachers,
For compensation for dependent
a Social Security Administration (SSA)
or researchers are usually granted a “J-1”
personal services, examples of
office. Fill in Form SS-5 and return it to
visa. Business/vocational trainees are
acceptable descriptions to enter on this
the SSA.
usually granted an “M-1” visa; however,
line include:
If you do not have an SSN and are not
some persons granted a “J-1” visa may
• A nonresident alien student may enter
eligible to get one, you must get an
also be considered business/vocational
“part-time library assistant,” “part-time
individual taxpayer identification number
trainees (for example, a person admitted
restaurant worker,” or “teaching one
(ITIN). To apply for an ITIN, file Form
to complete a postgraduate residency in
chemistry course per semester to
W-7, Application for IRS Individual
medicine).
undergraduate students.”
Taxpayer Identification Number, with the
If you do not have, or do not require, a
• A nonresident alien professor or
IRS. Generally, you apply for an ITIN
visa, write “None.”
teacher may enter “teaching at ABC
when you file your tax return for which the
University.”
ITIN is needed. However, if the reason for
Spouses and dependents
• A nonresident alien researcher may
your ITIN request is because you need to
admitted on secondary visas (for
!
enter “research at ABC University’s
provide Form 8233 to the withholding
CAUTION
example, “F-2,” “J-2,” “H-4,” and
school for liquid crystal research.”
agent, you must file Form W-7 and
“O-3” visas) are not usually eligible to
• A nonresident alien business/vocational
provide proof that you are not eligible for
claim the same treaty benefits as the
trainee may enter “neurosurgical
an SSN (your Form SS-5 was rejected by
primary visa holder.
residency at ABC Hospital” or “one-year
the SSA) and include a Form 8233. It
internship in hydraulic engineering at XYZ
usually takes about 4-6 weeks to get an
Line 8
Corporation.”
ITIN. For more information on requesting
You are generally required to enter your
an ITIN, see the Form W-7 instructions.
Line 11b
date of entry into the United States that
If you have applied for a U.S. taxpayer
pertains to your current nonimmigrant
Enter the total amount of compensation
identifying number but have not yet
status. For example, enter the date of
for personal services you will receive from
received it, you may attach a copy of a
arrival shown on your current Immigration
this withholding agent during the tax year.
completed Form W-7 or SS-5 showing
Form I-94, Arrival-Departure Record.
Enter an estimated amount if you do not
know the exact amount.
that a number has been applied for.
Exception. If you are claiming a tax
treaty benefit that is determined by
An ITIN is for tax use only. It does
Line 12a
reference to more than one date of
not entitle you to social security
!
Enter the specific treaty and article on
CAUTION
arrival, enter the earlier date of arrival.
benefits or change your
which you are basing your claim for
For example, you are currently claiming
employment or immigration status under
exemption from withholding (for example,
treaty benefits (as a teacher or a
U.S. law.
“U.S./Germany tax treaty, Article 20(4)” or
researcher) under article 15 of the tax
“U.S./Belgium tax treaty, Article 7
Line 3
treaty between the United States and
(business profits)”).
If your country of residence for tax
Norway. You previously claimed treaty
purposes has issued you a tax identifying
benefits (as a student) under article 16(1)
Line 12b
number, enter it here. For example, if you
of that treaty. Under article 16(4) of that
If all income received for the services
are a resident of Canada, enter your
treaty, the combination of exemptions
performed to which this Form 8233
Social Insurance Number.
under articles 15 and 16(1) may not
applies is exempt, write “All.” If only part
extend beyond 5 tax years from the date
is exempt, enter the exact dollar amount
Line 4
you entered the United States. If article
that is exempt from withholding.
Your permanent residence address is the
16(4) of that treaty applies, enter on line 8
address in the country where you claim to
the date you entered the United States as
Line 12c
be a resident for purposes of that
a student.
Generally, you may claim a withholding
country’s income tax. If you are
exemption based on a U.S. tax treaty with
Line 9a
completing Form 8233 to claim a tax
the country in which you claim permanent
treaty withholding exemption, you must
Enter your current nonimmigrant status.
(or indefinite) residence. This is the
determine your residency in the manner
For example, enter your current
foreign country in which you live most of
required by the treaty. Do not show the
nonimmigrant status shown on your
the time. It is not necessarily the country
address of a financial institution, a post
current Immigration Form I-94.
of your citizenship. For example, you are
-3-
Page 4 of 4
Instructions for Form 8233
16:03 - 8-APR-2009
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
a citizen of Pakistan but maintain your
you are satisfied that the exemption from
Signature
home in England. You cannot claim a
withholding is warranted. If you are
You or your authorized agent must sign
withholding exemption based on the U.S./
satisfied, based on the facts presented,
and date Form 8233. See Regulations
Pakistan tax treaty. Any withholding
complete and sign the certification in Part
section 1.1441-7(c) for information about
exemption you claim must be based on
IV.
authorized agents.
the U.S./United Kingdom tax treaty.
You will need three copies of the
completed Form 8233. Each copy of
Privacy Act and Paperwork Reduction
Line 13b
Form 8233 must include any attachments
Act Notice. We ask for the information
Enter the specific treaty and article on
submitted by the nonresident alien
on this form to carry out the Internal
which you are basing your claim for
individual. Give one copy of the
Revenue laws of the United States. If you
exemption from withholding (for example,
completed Form 8233 to the nonresident
want to receive exemption from
“U.S./Germany tax treaty, Article 20(3)”).
alien individual. Keep a copy for your
withholding on compensation for
Line 14
records. Within 5 days of your
independent (and certain dependent)
acceptance, forward one copy to:
personal services, you are required to
Provide sufficient facts to justify the
give us the information. Our legal right to
exemption from withholding claimed on
Internal Revenue Service
ask for information is Internal Revenue
line 12 and/or line 13. Be sure you
International Section
Code sections 1441, 3401, and 3402.
provide enough details to allow the IRS to
P.O. Box 920
Code section 6109 requires that you
determine the tax treaty benefit you are
Bensalem, PA 19020-8518
provide your social security number or
claiming.
You can also fax Form 8233 to:
individual taxpayer identification number.
Lines 15 through 18 (for certain
(215) 516-3216. You are limited to
We need it to ensure that you are
independent personal services)
25 pages at one time.
complying with these laws and to allow us
to figure and collect the right amount of
Do not complete lines 15 through 18 if
The exemption from withholding is
tax. Routine uses of this information
you are claiming an exemption from
effective for payments made retroactive to
include giving it to the Department of
withholding based on the “business profit”
the date of the first payment covered by
Justice for civil and criminal litigation, and
article of a treaty or claiming on line 12b
Form 8233, even though you must wait at
cities, states, the District of Columbia, and
that all of the compensation you are
least 10 days after you have properly
U.S. commonwealths and possessions for
receiving for independent personal
mailed Form 8233 to the IRS to see
use in administering their tax laws. We
services is exempt from withholding.
whether the IRS has any objections to the
may also disclose this information to other
Form 8233.
Line 15
countries under a tax treaty, to federal
You must not accept Form 8233, and
For compensation for independent
and state agencies to enforce federal
you must withhold, if either of the
personal services for which an exemption
nontax criminal laws, or to federal law
following applies:
from withholding is not available, 30%
enforcement and intelligence agencies to
must be withheld from that compensation
• You know, or have reason to know, that combat terrorism. If you fail to provide a
any of the facts or statements on Form
after subtracting the value of one
properly completed form, the withholding
8233 may be false, or
personal exemption. You will generally
agent cannot accept it and is required to
enter “1” on line 15; however, if the
• You know, or have reason to know, that withhold.
the nonresident alien’s eligibility for the
exception below applies to you, enter the
You are not required to provide the
exemption from withholding cannot be
total number of personal exemptions you
information requested on a form that is
readily determined (for example, you
are entitled to on line 15.
subject to the Paperwork Reduction Act
know the nonresident alien has a fixed
Exception. If you are a resident of
unless the form displays a valid OMB
base or permanent establishment in the
Canada, Mexico, or the Republic of
control number. Books or records relating
United States).
(South) Korea; a student from India; or a
to a form or its instructions must be
If you accept Form 8233 and later find
U.S. national; you may be able to claim
retained as long as their contents may
that either of the situations described
additional personal exemptions for your
become material in the administration of
above applies, you must promptly notify
spouse and children. See Pub. 519 for
any Internal Revenue law. Generally, tax
the IRS (by writing to the above address)
more information.
returns and return information are
and you must begin withholding on any
confidential, as required by section 6103.
Lines 16 and 17
amounts not yet paid. Also, if you are
The time needed to complete and file
Each allowable personal exemption must
notified by the IRS that the nonresident
this form will vary depending on individual
be prorated for the number of days during
alien’s eligibility for the exemption from
circumstances. The estimated average
the tax year you will perform the personal
withholding is in doubt or that the
time is: Recordkeeping, 1 hr. 5 min.;
services in the United States. Enter the
nonresident alien is not eligible for
Learning about the law or the form, 31
number of days on line 16 that pertain to
exemption from withholding, you must
min.; Preparing and sending the form
the independent personal services
begin withholding immediately. See
to IRS, 57 min.
described in line 11a. To figure the daily
Regulations section 1.1441-4(b)(2)(iii) for
If you have comments concerning the
personal exemption amount to enter on
examples illustrating these rules.
accuracy of these time estimates or
line 17, divide the personal exemption
If you submit an incorrect Form 8233,
suggestions for making this form simpler,
amount for the tax year ($3,500 for 2008)
you will be notified by the IRS that the
we would be happy to hear from you. You
by 365 (366 for leap year) and multiply
form submitted is not acceptable and that
can write to the Internal Revenue Service,
the result by the amount you entered on
you must begin withholding immediately.
Tax Products Coordinating Committee,
line 15. For example, if you are entitled to
Examples of incorrect Forms 8233
SE:W:CAR:MP:T:T:SP, 1111 Constitution
one personal exemption for 2008, enter
include:
Ave. NW, IR-6526, Washington, DC
$9.56 (that is, $3,500 / 366 days = $9.56
• Any Form 8233 that claims a tax treaty
20224. Do not send the tax form to this
x 1 personal exemption = $9.56) on line
benefit that does not exist or is obviously
address. Instead, give it to your
17.
false.
withholding agent.
• Any Form 8233 that has not been
Part IV
completed in sufficient detail to allow
determination of the correctness of the
Withholding Agent’s
tax treaty benefit or exemption claimed.
Responsibilities
When the nonresident alien individual
gives you Form 8233, review it to see if
-4-
