UNIVERSITY OF VIRGINIA FINANCIAL AND ADMINISTRATIVE PROCEDURES MANUAL TITLE: COMPLETING IRS FORM 8233 FOR PROCEDURE: 12-63 FOREIGN NATIONAL INDIVIDUALS Policy Reference: XII.F.3, also IV.G.2, VI.A.5 Form: IRS Form 8233 Obtain Blank Forms From: Fiscal Administrators, page 12.63.3, 12.63.4, or Payroll Department. Make copies as needed. Forward Completed Forms To: Payroll, Carruthers Hall, or Foreign National Tax Specialist, Carruthers Hall Purpose To provide information to foreign national individuals on how to claim exemption from withholding on compensation for personal services that is exempt from taxation under a U.S. tax treaty. Background Completing the IRS Form 8233 is part of the process in claiming treaty benefits for a nonresident alien. This form may be used for either independent contractors (independent personal services) or students, teachers, and researchers (dependent personal services). Instructions 1. Name and address - self-explanatory. 2. Taxpayer Identification Number. Enter Social Security Number or Individual Taxpayer Identification Number. 3. Lines 1a, 1b, and 2. Complete all lines, unless a citizen of Canada or Mexico, who can complete either 1a, 1b, or 2. 4. Line 3. Mark the appropriate box. 5. Line 4a. Describe the job for which one is being paid. 6. Line 4b. Enter the total amount of of compensation that you will receive this year for personal services during the tax year. Estimates are acceptable, if an exact amount is not known. 7. Line 5a. Enter the country and treaty provision number under which the individual is claiming U.S. tax exemption. Reference IRS Publications 901 or 515. 8. Line 5b. Enter the total compensation exempt from tax withholding because of a U.S. tax treaty. 9. Line 5c. Enter country of permanent residence. 10. Lines 6, 7, and 8. Leave blank. 11. Signature and date. Signed and dated by the foreign national. 12. Part II - Withholding Agent Certification. Leave Blank. See also Policy XII.F.3, "Payroll: Foreign National Individuals." See also Procedure 12-60, "Completing Alien Information Request Form (Side 1) and Substantial Presence Test (Side 2)." See also Procedure 12-61, "Completing IRS Form W-4 For Foreign National Individuals." See also Procedure 12-62, "Virginia Department of Taxation Form VA- 4 for Foreign National Individuals." See also Procedure 12-64, "Completing IRS Form 1078 For Foreign National Individuals." ISSUED BY: 06/23/97 Assistant Comptroller for Accounting Operations 12.63.2