Instructions for Completion of Form 8233
Exemption From Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien Individual
To claim an exemption from US Income Tax under a tax treaty between the US and your country, you must complete Form 8233. This information is available online at the OISS website and IRS Publication 901 U.S. Tax Treaties. You must also complete and attach a statement which describes why you are eligible for an exemption under the tax treaty. Sample statements describing your eligibility for the tax treaty exemption can be found on either sample letters for students or sample letters for scholars.
This exemption is applicable for compensation for calendar year: Enter the calendar year for the year you are filing at the top of the Form.
1. Name: enter your first, middle and family name (in capital letters) as shown on your passport
2. U.S. Taxpayer Identification Number: Enter your Social Security Number (SSN). If you do not yet have a SSN, write “applied for”. Note: do not use your UNH ID number or Canadian social security number.
3. Foreign tax identifying number (if any): If your country has issued you a tax identification number, enter it here. If you are Canadian, enter your Social Insurance Number.
4. Permanent foreign address: Enter the address where you claim to be a resident for purposes of that country’s income tax. This must be the same country for which you are claiming benefits.
5. Address: Enter your local U.S. address (street number and name, apartment number if any, city, state and zip code).
6. US Visa Type. The Visa Type/Class on your U.S. visa ( F-1, J-1, H-1B, TN, O-1, etc). If you do not have, or do not require, a visa, write “None”.
7a. Country issuing passport: Enter the name of the country which issued your passport.
7b. Passport Number: Enter the number of your passport.
8. Date of entry into the United States: Check your I-94 card and indicate your last date of entry. If you have previously claimed treaty benefits, please verify your continuing treaty eligibility in the IRS Publication 901 U.S. Tax Treaties.
9a.Current nonimmigrant status: Check your I-94 card and enter your current immigration status (F-1, J-1, H-1B, TN, O-1, etc.)
10. If you are a foreign student, trainee, professor/teacher, or researcher. Check this box.
11. Compensation for independent (and certain dependent) personal services:
11a. Description of Services you are providing: Enter a brief description of your job (i.e., graduate student on teaching or research assistantship; visiting professor teaching English; foreign researcher in Space Science, etc.).
11b. Total compensation you expect to be paid for these services in this calendar or tax year: Consult your most recent aware letter or employment offer. Enter the amount of your expected compensation through wages or stipends, and not include monies for tuition waiver. (Students: do not use the amount listed on your I-20 or DS-2019. If you do not know the amount of your stipend and summer support, if any, you should verify this with your department.) If you are preparing the 8233 for a partial year, be sure to estimate the expected compensation for the partial year.
12a. If compensation is exempt from withholding because of a U.S. tax treaty: Enter the name of the relevant tax treaty and the number of the treaty article which provides the exemption. Consult Table 2 in Publication 901 U.S. Tax Treaties for the country and the category of personal services you provide (such as Studying and Training, or Teaching) and the related purpose. For example, a typical Graduate Teaching Assistant from China would consider the tax treaty category of “Studying and Training” as their primary category with the purpose of “compensation during training or while gaining experience”. For this example, the relevant tax treaty article is 20(c). Please read your specific Tax Treaty in Publication 901 U.S. Tax Treaties to choose which category and purpose best fits your employment situation.
12b. Total compensation listed in 11b above that is exempt from tax under this treaty: Consult Table 2 in Publication 901 U.S. Tax Treaties. You will find the maximum amount which is exempt under the column titled “Maximum Amount of Compensation”. If it says "no limit" write these words on line 12b. For example, a typical Graduate Teaching Assistant from China using treaty article 20(c), can claim a maximum amount of compensation of $5000 each calendar year.
12c. Country of permanent residence: Enter the name of your country of legal residence. This is the country you consider to be your permanent home. This must be the same country as the tax treaty benefits you are claiming.
13a. Noncompensatory income is the amount of income that you receive for expenses other than tuition and course-related expenses (like fees, books, supplies, and equipment) and is generally taxable. For example, health insurance is an expense beyond a tuition waiver that is sometimes covered by UNH and would be considered taxable income. Consult Table 2 in Publication 901 U.S. Tax Treaties for your country’s provisions for Scholarship or fellowship grants (Code 15). You will find the maximum amount which is exempt for these types of monies under the column titled “Maximum Amount of Compensation”:
- Write an approximate amount for the total expenses of fees, books, supplies and equipment that is covered in your scholarship or assistantship. For example, a typical Graduate Teaching Assistant from China, can write “$10,000” on line 13a.
- If the maximum amount exempt for these types of monies in the column titled “Maximum Amount of Compensation” says “Limited”, write $10,000 on line 13a.
- If your country does not have a provision for Scholarship or Fellowship grants (Code 15), then leave fields 13a, 13b and 13c blank.
13b. Enter the specific treaty and article on which you are basing your claim for exemption from withholding (for example, “PR China tax treaty, Article 20(b)”).
13c. Enter the same amount that you entered on line 13a.
14. Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13: Write in the following: "I am a legal permanent resident of (name of country) and I am eligible to claim exemption from withholding based on the tax treaty between the US and (name of country for which you are claiming benefits)".
15. Number of personal exemptions you are claiming: Leave blank.
16. How many days will you perform services in the US during this tax year? Leave blank.
17. Daily personal exemption amount claimed: Leave blank.
18. Total personal exemption amount claimed: Leave blank.
19. Sign and date the form in Part III Certification.
Form 8233 must be completed annually. In order to avoid taxes being taken out of your paycheck, you should complete Form 8233 each December for the coming calendar year and submit it to the OISS with all required attachments.
In order to apply for tax treaty benefits, you must complete Form 8233 correctly and attach:
- a letter or statement describing your eligibility for the tax treaty exemption;
- sample letters for students
- sample letters for scholars
- a copy of your most recent Form I-20, DS-2019 or I-797
- a copy of your I-94 card, and
- a copy of your most recent U.S. visa,
- a copy of your passport ID page,
- a copy of your most recent award letter (e.g. Assistantships, Scholarships, etc.)
These documents should be submitted to the OISS. We will review the documents and then forward them to the UNH Payroll Office. Please do not ask us to make copies of your documents for you.
It is the responsibility of the UNH Payroll Office to review your form and accompanying documents. UNH Payroll will fax your application to the Internal Revenue Service, which makes the final determination on your eligibility. It takes approximately 3 to 4 weeks from the time you complete the forms until the information is entered into the payroll system. Please be patient while your information is verified and computed. If after 4 weeks, taxes are still being taken out of your paycheck, please contact the Payroll Office at 862-1400.
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