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