Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 06/2011
Table of Contents
- General Instructions
- Purpose of Form
- Giving Form 8233 to the Withholding Agent
- Definitions
- Nonresident Alien
- U.S. Person
- Tax Treaty Withholding Exemption
- Resident of a Treaty Country
- Compensation for Independent Personal Services
- Compensation for Dependent Personal Services
- Compensatory Scholarship or Fellowship Income
- Noncompensatory Scholarship or Fellowship Income
- Withholding Agent
- Beneficial Owner
- Avoid Common Errors
- Purpose of Form
- Specific Instructions
- Instructions for Form 8233 - Notices
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