- 188.8.131.52 Taxpayer Advocate Service (TAS)
- 184.108.40.206 General Disclosure Guidelines
- 220.127.116.11 Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- 18.104.22.168 Form 8233 - International National Standard Application (NSA) Database
- 22.214.171.124 Getting Started - Accessing Form 8233 Database
- Exhibit 21.8.6-1 Tax Treaties Currently in Force
- Exhibit 21.8.6-2 Country Code List
August 17, 2012
Note:DO NOT REMOVE AND INSERT PAGES OR DISPOSE OF OBSOLETE TRANSMITTALS PRIOR TO 10/01/2012.
(1) This transmits revised IRM 21.8.6, International, Exemptions from U.S. Withholding (Form 8233).
(1) Editorial changes and revisions have been made throughout the IRM.
(2) IRM 126.96.36.199 Removed Note referring to Japan Residents.
(3) IRM 188.8.131.52.3(1) Removed Notes from A and B.
(4) IPU 12U0720 issued 03-22-2012 IRM 184.108.40.206(2) - Corrected address for Info Connect Session.
Ivy S. McChesney
Director, Accounts Management
Wage and investment Division
Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service), when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Case Criteria ), and you cannot resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issue. Do not refer these cases to TAS, unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 220.127.116.11, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures. Preparation instructions for the Form 911 are available on the Form and in IRM 18.104.22.168, Taxpayer Advocate Service (TAS) Guidelines.
The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage & Investment (W&I) Division, Small Business & Self-employed (SB/SE) Division, Tax Exempt & Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals, and Large Business & International (LB&I) Division, that outline procedures and responsibilities for the processing of TAS casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). The SLAs are located at http://tas.web.irs.gov/policy/sla/default.aspx.
When referring cases to TAS, keep in mind that TAS employees do not have the delegated authority to make international adjustments. For more information about TAS’s delegated authorities, see IRM 13.1.4, TAS Authorities.
For taxpayers who prefer to contact TAS directly, provide toll-free number 1-877-777-4778. Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS, provides phone and address information for each Taxpayer Advocate Service office.
IRC § 6103 establishes the taxpayer's (T/P's) return and return information must be confidential, except as authorized by the Internal Revenue Code. You must be sure that you provide correct information to the correct T/P or authorized representative. Check the Integrated Data Retrieval System (IDRS) Command Code (CC) CFINK for the Power of Attorney (POA).
IRC § 7213, IRC § 7213A, and IRC § 7431 provide criminal penalties and civil remedies to ensure that T/P's returns and return information remain confidential.
For more information, refer to IRM 22.214.171.124, General Disclosure Guidelines and for full discussions, refer to IRM 11.3, Disclosure of Official Information.
For information on Submission Processing Policy on the use of FAX and Signature Stamps, refer to IRM 126.96.36.199.5, Use of FAX for Taxpayer Submissions.
IRC § 1441 provides for withholding of tax on payments to nonresident aliens. Treasury Regulation 1.1441-4(b)(2) mandates using Form 8233 (or an acceptable substitute) by an alien who is claiming exemption from withholding of income tax on compensation for independent or dependent personal services income because of a tax treaty, or:
If taxpayer (TP) is a nonresident alien individual who is receiving... Then, if the TP is the beneficial owner of that income, use this form to claim... Compensation for independent personal services performed in the United States A tax treaty withholding exemption for part or all of that compensation and/or to claim the daily personal exemption amount. Compensation for dependent personal services performed in the United States A tax treaty withholding exemption for part or all of that compensation.
Do not use Form 8233 to claim the daily personal exemption amount.
Non-compensatory scholarship or fellowship income and personal service income from the same withholding agent A tax treaty withholding exemption for part or all of both types of income.
Do not use Form 8233:
If the TP is beneficial owner who is... Instead, use... Receiving compensation for dependent personal services performed in the United States and you are not claiming a tax treaty withholding exemption for that compensation Form W-4, Employee's Withholding Allowance Certificate Receiving non-compensatory scholarship or fellowship income and you are not receiving any personal services income from the same withholding agent Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding or, if elected by the withholding agent, Form W-4 for the non-compensatory scholarship or fellowship income. Claiming only foreign status or treaty benefits with respect to income that is not compensation for personal services Form W-8 BEN.
Form 8233 is valid for only one (1) year and must be filed annually by the nonresident alien (foreign student, trainee, teacher, researcher, etc.) who remains in the United States for more than one year, and is receiving compensation for independent and dependent personal services. Return requests for prior year Form 8233. The withholding agent must annually file this form.
Form 8233 can be faxed to Philadelphia Accounts Management Campus (PAMC) at 267-941-1365.
Do not accept any Form 8233 with a revision date prior to March 2009.
The beneficial owner of the income gives Form 8233 to the withholding agent. The withholding agent then has five (5) days to:
Determine the accurateness of Form 8233
Sign Form 8233, and
Forward it to the IRS
The Form 8233 is processed at the Philadelphia Campus. If the Form 8233 is received in other locations, transship the Form 8233 and its attachments to:
U.S. Certification Clerical
2970 Market St.
Philadelphia PA 19104
The withholding agent has to wait a minimum of ten (10) days before starting to withhold tax at the treaty rate (if any) reflected on the Form 8233 submitted by the foreign person. If the IRS rejects Form 8233 after the minimum 10 day waiting period, then the withholding agent, after having been informed by the IRS in writing, begins to withhold tax at the statutory rate of 30%.
Use the postmark date of the envelope as the IRS received date. If no postmark date is available, or if the envelope contains a Meter date, then use the withholding agent signature date (plus 1 day) from the Certification part of Form 8233 (e.g., if the signature date is 03/22/2012, then the received date is 03/23/2012).
A Form 8233 that is either incorrect or incomplete is rejected and sent back to the withholding agent with IDRS "C" Letter 3383. Upon receipt of the Letter 3383C and Form 8233, the withholding agent is responsible to begin withholding at the 30% statutory rate. This means the withholding agent must tax any payments made to the foreign person, both now and in the future, or until a corrected Form 8233 is received and approved by the IRS. Box accurate Form 8233s with a control number and send to the Federal Record Center (Job No. N1-58-98-8, item 1) for storage. They are destroyed when 6 years old.
Tax Examiners use Table 2 of Publication 901, U.S. Tax Treaties or Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities for tax treaty information and Publication 519, U.S. Tax Guide for Aliens, Appendix A & B for attachment requirements. The daily personal exemption amount is calculated by taking the exemption amount and dividing it by the number of days in the year (365, or 366 in a leap year).
Form 8233 Revision (3/2009) – The following list amplifies certain exceptions for lines 6 and 8.
Line 6 - No visa serial number is required on Line 6. Line 6 must contain the visa type (e.g. F-1).
A resident of Canada or Mexico with a Border Crossing Card, or a foreign person with a Permanent Visa Waiver can leave Line 6 "blank" or write "NONE" in Line 6.
Line 8 - If the TP is claiming a treaty benefit that is determined by reference to more than one "Date of Arrival," enter the earlier "Date of Arrival." For example, the TP is currently claiming treaty benefits (as a teacher or a researcher) under Article 19 of the tax treaty between the United States and Japan. The TP previously claimed treaty benefits (as a student) under Article 20 of that treaty. Under Article 22 of that treaty, the combination of consecutive exemptions under Articles 19 & 20 may not extend beyond 5 tax years from the date of the individual's arrival. Enter on Line 8, the date the TP entered the U.S. as a student.
The following nonresident aliens are required to attach a sheet to Form 8233 to claim a tax treaty withholding exemption for compensation for dependent personal services. The format and contents are contained in Pub 519. For newly ratified treaties, the nonresident aliens must attach a statement in a format similar to those contained in Pub 519.
Canadian students claiming benefits under Article XV are not required to attach the additional statements.
Rev. Proc. 2005-44 obsoleted Rev. Proc. 93-22, Rev. Proc. 87-9, and Rev. Proc. 87-8 because many of those treaties have been updated or replaced and, as a consequence, these revenue procedures are no longer correct.
Nonresident aliens that are visiting professors, teachers, and researchers receiving honoraria are considered independent contractors and not required to have an attachment sheet to Form 8233. Other categories of individuals receiving compensation for personal services that are not required to have an attachment to the Form 8233 include:
Recipient of Director Fees
Visiting Professors Receiving Honoraria
Business Vocational Trainees
Other Independent Contractors
Residents of Canada, Mexico, or self-employed individuals, professors, scholars, and business vocational trainees are not required to submit the statement required in Publication 519.
The following groups of people are not required to write their passport number on Line 7b of Form 8233:
American Indians born in Canada.
The following list includes examples of visa exempt persons.
Canadian nationals, unless seeking to be admitted in the E-1 & E-2 categories
Canadian "landed immigrants" who have a "common nationality" with Canadian nationals (generally, those from British Commonwealth countries)
Aliens with a residence in Bermuda who have "common nationality" with British subjects in Bermuda
American Indians born in Canada
A Bahamian national, or a British subject who has his or her residence in the Bahamas
British subjects who have residence in, and arrive directly from, the Cayman Islands or the Turks and Caicos Islands with a current certificate from the Clerk of Court located in those islands indicating no criminal record
Natives and residents of the Trust Territory of the Pacific Islands who are proceeding in direct transit to the United States
The following contains a list of people exempt for "B" purposes.
Canadian "landed immigrants" not covered by the "common nationality" rule, with a BCC strictly for B-1 or B-2 purposes. See IRM 188.8.131.52.3.1
Mexican nationals with a BCC strictly for B-1 or B-2 purpose
The following is a list countries that qualify for the visa waiver program.
The following is a list of people exempt from a visa for a limited purpose.
Alien members of the U.S. armed forces, but only pursuant to their military duties
Aliens entering pursuant to the International Boundary and Water Commission Treaty
Armed services personnel entering the United States pursuant to an individual or collective movement order issued by an appropriate agency under the Agreement between the parties to the North Atlantic Treaty Organization (NATO) regarding the Status of their Forces
Personnel attached to an allied headquarters in the United States who belong to the armed forces of a member government of NATO and who enter the United States in connection with their official duties
Foreign government officials in transit through the U.S., provided they are in possession of a valid unexpired visa and a travel document which is valid for entry into a foreign country
Aliens proceeding in immediate and continuous transit through the United States under contracts entered into between transportation lines and the Attorney General (nationals of some countries are barred from this category)
British, French or Netherlands nationals, or nationals of Barbados, Grenada, Jamaica, or Trinidad and Tobago who have residence in British, French, or Netherlands territory located in the Caribbean, or a residence in Barbados, Grenada, Jamaica or Trinidad and Tobago, provided such nationals are proceeding to the United States as agricultural workers
Nationals of the British Virgin Islands who are proceeding to the United States Virgin Islands
An alien who is well and favorably known at the consular office, who has previously been issued a non-immigrant visa which has since expired, who is embarking on a direct journey to the United States under emergent circumstances, and who has obtained a waiver of the visa requirement by joint action of consular officers and immigration officers abroad
An alien who is in active duty as a member of the armed forces of a foreign country which is making a friendly call in the U.S. under advance arrangements made with the military authorities of the U.S.
A non-immigrant who satisfies to the district director of the USCIS in charge of the port entry, after consultation with the concurrence by the director of the visa office of the State Department, that, because of an unforeseen emergency, he was unable to obtain the required documents
In this database, multiple users can simultaneously enter Form 8233. The data records in this database are held in retention for six years before being purged.
Two computer generated letters were created for this program. These letters are the 4070 (CG) and 4071 (CG) letters. Letter 4070 (CG) is the approval letter and Letter 4071 (CG) is the Checklist Rejection letter. These letters are systemically generated when the button is depressed at the bottom of the "Part III and IV" screen page. The computer will auto-fill the "Withholding Agent's name, address, city, state, zip, Taxpayer Identification Number (TIN), Non-Resident Alien's Name, TIN, Tax Year, and the IRS employee's (User's) contact information."
Each record contains certain required fields, which if not present, are displayed to the user after the "Error Check " button is depressed. Unless the user is able to immediately correct the field, Form 8233 is rejected. The following checks are initiated upon depressing the error check button:
Identify all empty "must be present fields."
Enter the current date in the "rejection date field."
Assign a 10 digit ascending confirmation. The 10 digit number begins with the 4 digit tax year and an ascending 6 digit number (e.g. 2010000001).
There are two work classes for using the 8233 database. All users are assigned to work class "500" . The Lead Tax Examiner, Unit Manager or Headquarter Tax Analyst are assigned to work class "550," which permits them to make changes and or updates to certain tables (e.g. country table, visa tables, treaty articles).
Some users will also be assigned work class 700, allowing them to work Form 8805.
The 8233 data entry screen is divided into 5 tabs. The 5 tabs are as follows:
Tab 1 contains the fields for Part I.
Tab 2 contains the fields for Part II.
Tab 3 contains the fields for Part III and Part IV.
Tab 4 contains user Instructions.
Tab 5 contains the fields that are Required Items (after the Error Check).
The 8233 data entry screen also has a "printer selection" icon at the top of the screen. There is a "list of printers" that displays. The printers designated for this program are named VISA1 or VISA2. These are only located at the Philadelphia Accounts Management Branch. Once the printer is selected, it remains selected for as long as the user remains in that screen. You can change the printer selection at any time.
The first time you attempt to generate a letter from the database, you are prompted to make a printer selection. Once you select the printer, you will need to depress the letter button again, but this is just for the first letter.
Once Form 8233 has been processed, it must be recorded in the International NSA Database Form 8233 application menu. Continue to report your time under Function 710 Program 38700.
In order to gain access to the "International NSA Database" you must:
Verify that your Desktop Personal Computer (PC) is a "WINDOWS-XP Common Operating Environment (COE)" computer.
Copy the Info Connect session to the Host Session Folder located on the D Drive. The Info Connect session can be found at S:\WI\AM\INTL\NSA and it is named "intlnsa_PROD_(1)" .
Place the EXCEED shortcut in the computers Startup folder. Create a Shortcut (named "Exceed" ) in the C:\Documents and Settings\user PSC28 login here\Start Menu\Programs\Startup folder. The source where you find the exceed.exe file is located in the "C:\Program Files\Hummingbird\Connectivity\10.0\Exceed\exceed.exe " .
Establish an Info-Connect session through Exceed on your desktop PC. Create a Shortcut to the "intlnsa_PROD_(1)" session that was copied to the D Drive, located at D:\host sessions folder. The desktop shortcut Icon will appear on your desktop named as "Shortcut to intlnsa_PROD_(1) " .
Use the following table to select the application passwords using the On-line 5081 process.
For the Select UNIX password International NSA — DCC Oracle password Oracle International NSA — DCC
Double click the "intlnsa_PROD_(1)" shortcut on your desktop. The UNIX sign on window appears. Once you log on to UNIX, the ORACLE window (sky blue in color) appears. Enter your username and password, then depress the "<Connect>" button, or "<Enter>" key. Use your Oracle login to access the International NSA database.
LOGIN using Oracle password Username Password Database leave blank <Connect><Cancel>
The next screen to appear provides the International NSA Applications.
Date: INTERNATIONAL NSA APPLICATIONS (intlnsa)
FIRPTA — Project 1446 — Elections — Form 8233
1 International NSA Database 88 Change Password 99 Logout of System Enter your selection:
The Oracle menu screen will appear with 1 menu selection (besides the customary change password or Logout of System menu selections). As you select menu option 1, you are re-directed to the "International NSA Database" screen.
International NSA Database 1 FIRPTA Database 2 Project 1446 3 897(i) Elections 4 Form 8233 5 Logout
At the International NSA Database menu screen, select Menu Option 4 "Form 8233" to access the "Form 8233 Main Menu Selection" screen.
Form 8233 Main Menu Selection 1 Form 8233 Input Screen 2 Support Files Maintenance Menu E.Exit
Begin inputting the Form 8233 record by depressing the "Form 8233 Input Screen" button. If your employee contact information is not on file, a pop-up window will appear alerting you to that fact. Inform your manager or work leader so they can access the "Support Files Maintenance Menu" to add your employee contact information to the "Contact File."
Form 8233 Support Files Menu Selection 1 Contact File 2 Country File 3 Services File 4 Signature File 5 Treaty File 6 Visa File 7 Work Class Code File M.Main Menu E.Exit
At the International NSA Database - Contact File Maintenance screen:
Depress "Enter Query" button.
Type your Login in the "Contact Login" field.
The Login is your Windows NT Login (not your Standard Employee Identifier (SEID) number), which consists of your first initial, followed by your middle initial (if no middle initial, use an "X" ), followed by the first four letters of your last name, followed by the number 28 (e.g. Mildred Puma — mxpuma28) in lower case letters.
Depress the "Execute Query" button. If your contact information is present, then it will display. If not present, then a message response will display in the status bar located at the lower left corner of the screen.
Contact Login: Contact Identification Number: Contact Person: Contact Telephone Extension: Contact Tour of Duty: Beg Hr. End Hr. Enter Query Execute Query Save Main Menu
If your contact information is not present, then enter your contact information and >SAVE< the record. Follow the on screen instructions.
Tax Year: The format for this field is "YYYY" and the valid characters are numeric (0-9). This field must be completed, and the first field that must be entered. You will not be allowed to proceed to the next field without completing this field. A pop-up window will display "You must enter the Tax Year field to begin completing Form 8233." To clear the window, depress the "OK" button. The cursor is placed back in the "tax year" field.
The first tax year accepted by the database is 2007. All Form 8233 documents for tax year 2006 were input to the "ACCESS database" .
Received Date: Enter the IRS received date in MMDDYYYY format. The valid characters are numeric 0-9.
Rejection Date: The rejection date is systemically input in MMDDYYYY format after the "Error Check" button is depressed and the record is saved.
Accepted Date: The acceptance date is systemically input in MMDDYYYY format after the "Error Check" button is depressed and the record is saved.
Confirmation #: The Confirmation # is systemically assigned to the record in the following format 4 digit year & 6 digit ascending number YYYYNNNNNN after the record is saved.
SSN/ITIN - (Part I, Line 2) is a 9 position field. The valid characters are numeric (0-9). The hyphens will auto-generate upon entry. This field must be completed.
Enter the SSN or ITIN identified on the Form 8233. If the applicant has neither an SSN nor an ITIN, he or she can attach a copy of their completed Form W-7 or Form SS-5. Enter 111111112 as an identification number when the tax identification number has not been received by the applicant.
Foreign TIN - (Part I, Line 3) is a 20 position field. The valid characters are alpha (a-z), numeric (0-9), hypen (-), or a space. This field is not required.
First Name - (Part I, Line 1) – This is a 40 position field. The valid characters are alpha (a-z). This field must be completed.
Last Name - (Part I, Line 1) – This is a 40 position field. The valid characters are alpha (a-z). This field must be completed.
Permanent Residence Address (foreign) - (Part I, Line 4) –The permanent residence address consists of two lines (no P.O. Box allowed). Each line or field accepts up to 40 characters. The valid characters are alpha (a-z), numeric (0-9), period (.), apostrophe ('), slash (/), percent in lieu of in care of (%), pound (#), and "blank space" . Only one line (field) must be completed.
City (domestic or foreign): The City field is a 40 position field. The valid characters are alphas (a-z). This field must be completed. Enter the foreign city name here (omitting this will cause a field validation error).
State Code - The State Code is a 2-position field (a drop down menu with the 2 digit State Code is available for use by depressing <CTRL L>). However, leave this field blank if there is no U.S. State to enter. Instead, enter the country name in the country field. The valid characters are alphas (a-z). This field is not required for a foreign address.
Postal/Zip Code - The Postal/ZIP code is a 10 position field. The valid characters are numeric (0-9). This field is required if the address is in the U.S., but not if it is a foreign address. Enter the foreign postal code here. A ZIP Code field cannot have less than 5 characters.
Province Name - The Province name is a 40 position field. The valid characters are alphas (a-z), numeric (0-9), period (.), slash (/), hyphen (-), apostrophe ('), and "blank" . This field is not required for a U.S. address.
Country Name - The country name is a 40 position field (a drop down menu with the country name and code is available for use by depressing <CTRL L>). This field must be completed, if the State Code field is blank.
U. S. Address - (Part I, Line 5) – The U. S. Address consists of two lines (no P.O. Box allowed). Each line or field accepts up to 40 characters . The valid characters are alphas (a-z), numeric (0-9), period (.), apostrophe ('), slash (/), percent in lieu of in care of (%), pound (#), and "blank space" . This field must be completed.
City - The City field is a 40 position field. The valid characters are alphas (a-z). This field must be completed.
State Code - The State Code is a 2-position field (a drop down menu with the 2 digit State Code is available for use by depressing <CTRL L>). The valid characters are alphas (a-z). This field must be completed.
ZIP Code - The ZIP code is a 10 position field. The valid characters are numeric (0-9). This field must be completed. This ZIP Code field cannot have less than 5 characters.
Visa Type - (Part I, Line 6) – This field must be completed. A drop down menu listing all the visa types is available for use by depressing <CTRL L>.
Country Issuing Passport - (Part I, Line 7a) – This field must be completed. A drop down menu listing all the Countries/Border Crossing Card (for when no passport is required) is available for use by depressing <CTRL L>.
Passport # - (Part I, Line 7b) – This is a 20 position field. The valid characters are alphas (a-z) and numeric (0-9).This field must be completed. If the "Country of PERMANENT RESIDENCE" is Canada or Mexico, then auto-fill this field with the words "Border Crossing Card."
Date of Arrival - (Part I, Line 8) – This field must be completed. Enter the date of arrival in MM/DD/YYYY format. The valid characters are numeric 0-9.
Current Non-Immigrant Status - (Part I, Line 9a) – This is a 20 position field. This field must be completed. The valid characters are alphas (a-z) and numeric (0-9).
Current Non-Immigrant Status Expires - (Part I, Line 9b) – This field must be completed, unless the non-immigrant enters "DS" in this field. If "DS" is entered, then skip to the " Duration of Status" radio button. Otherwise, enter the date that the current non-immigrant status expires in MM/DD/YYYY format.
Duration of Status? - This radio button's default (pushed in) is the "NO" position. However, if the non-immigrant does not enter a date in Part I, Line 9b, then depress the "YES" radio button by depressing the button appearing to the left of the word "YES" .
Is Part I Line 10 checked? - (Part I, Line 10) - This radio button's default (pushed in) is the "NO" position. Depress the appropriate "YES or NO" radio button as indicated by the non-immigrant's response to the question on Line 10.
Is statement attached? - (Part I, Line 10 cont’d) – This radio button's default (pushed in) is the "NO" position. Depress the appropriate "YES or NO."
This field must be answered "YES" if a check mark appears in Part I, Line 10.
Description of Personal Services - (Part II, Line 11a) – This field must be completed. A drop down menu listing the most commonly used descriptions of the services performed is available for use by depressing <CTRL L>. However, if the description of personal services doesn't appear in the drop down menu, then select "other" . When the OTHER selection is selected from the drop down list, the user must enter the description of the services performed in the field identified as Other. If the "OTHER" selection is not selected, then the Other field is disabled and the cursor will move to the next field.
Other - This is a 200 position field, which is disabled whenever the description in the "Description of Personal Services" field is not set to "other."
Anticipated Compensation To Be Paid - (Part II, Line 11b) – This is a 12 position field (dollars only). The valid characters are numeric (0-9). This field must be completed.
Tax Treaty Article for Exempt Compensation - (Part II, Line AA) – This field must be completed. A drop down menu listing the Country and the Tax Treaty Article number has been built into this menu for easy selection by depressing <CTRL L↑>.
Amount of Compensation Exempt by Tax Treaty - (Part II, Line 12b) – This is a 12-position field (dollars only). The valid characters are alphas (a-z), numeric (0-9) and the word "all" . If the word "all " is entered, then the last 4 fields (paragraphs 10 through 13 below) are disabled. The exemption amount cannot be greater than the "Anticipated Compensation" amount. This field must be completed if a Tax Treaty Article is cited.
This field will not accept an entry without a Tax Treaty Article citation present in the previous field.
Country of Permanent Residence - This field must be completed. The country name in this field must also be cited in the "Tax Treaty Article for Exempt Compensation" field above. If both countries do not match, then a white field will appear to the right of the " Amount of Compensation Exempt by Tax Treaty" field. The displayed message is "INELIGIBLE for Tax Treaty Exemption " .
Scholarship or Fellowship Amount - (Part II, Line 13a) - This is a 12-position field (dollars only). The valid characters are numeric (0-9).
Tax Treaty Article for Exempt Scholar/Fellowship Income - (Part II, Line 13b) – This field must be present if a significant entry appears in the Scholarship or Fellowship Amount (PART II, LINE 13a) field. A drop down menu listing the Tax Treaty Article number has been built into this menu for easy selection by depressing <CTRL L>.
Scholarship or Fellowship Amount Exempt by Tax Treaty - (Part II, Line 13c) - This is a 12 position field (dollars only). This field must be present if a significant entry appears in the Scholarship or Fellowship Amount (Part II, Line 13a) field. The valid characters are numeric (0-9). The exemption amount cannot be greater than the "Scholarship or Fellowship Amount" amount.
This field will not accept an entry without a Tax Treaty Article citation present in the previous field.
Supporting Facts - (Part II, Line 14) – This is a 200 position field. The valid characters are alphas(a-z), numeric (0–9), and symbols (apostrophe ('), slash (/), percent in lieu of in care of (%), pound (#)). This field must be completed when an entry is present in any of the following lines: 12a, 12b, 12c, 13a, 13b, or 13c. Otherwise, this field plus the next four fields are disabled.
# of Personal Exemptions - (Part II, Line 15) – This is a 4 position field. The valid characters are numeric (0-9). This is not a required field.
# of Days this year performing service in U.S. - (Part II, Line 16) - This is a 3 position field. The valid characters are 001 thru 366. This is not a required field.
Daily Personal exemption Amount - (Part II, Line 17) - This is a 12 position field (dollars & cents). The valid characters are numeric (0-9). This is not a required field.
Total Daily Personal exemption Amount - (Part II, Line 18) - This is a 12 position field (dollars & cents), which may or may not be present. The valid characters are numeric (0-9). This field cannot be less than the daily personal exemption amount.
"Part III:" Certification of Beneficial Owner -This radio button's default (pushed in) is the "NO" position. Depress the "YES" button if the non-immigrant signed Part III - Certification.
"Part IV:" Withholding Agent Certification - This radio button's default (pushed in) is the "YES" position. Depress the "NO" button if the withholding agent didn't sign Part IV - Withholding Agent and Certification.
EIN - (Part IV) - This is a 9 position field. This field must be completed. The valid characters are numeric (0-9). If not present, but the name is present, research IDRS for the Employer Identification Number (EIN).
Withholding Agent Name - (Part IV) – This is a 50 position field. This field must be completed. The valid characters are alphas (a-z), numeric (0-9) and symbols.
U. S. Address - The address is a 40 position field. Two lines have been provided for the address. This field must be completed. The valid characters are alphas (a-z) and numeric (0-9).
City, State, Zip Code - The city is a 40 position field. The state is a 2 position field (use <CTRL L> to access the drop down menu). These fields must be completed. The valid characters are alphas (a-z). The U. S. ZIP code is a 10 position. The valid characters are numeric (0-9). This field cannot have less than five characters.
Telephone # - (Part IV) - This is a 10 position field. The valid characters are numeric (0-9). This field is not a required field.
The Date Created will auto generate once the "Error Check" button is depressed.
"ERROR CHECK" - The "Error Check" button will validate the record. If there are required items missing from the record, a message will display the number of these items that are missing. The "Required Items" tab will display a list of these items for your information. This function will also save the record, assign an Accepted or Rejection Date, and assign a Confirmation #. A pop up window will appear to alert you if an error exists.
If Then An error exists Depress the "Required Items" tab to display the error, and if possible, attempt to correct it. Unable to correct Depress the Rejected 4071 (CG) checklist letter to complete, print and mail out.
Return Form 8233 , along with the 4071 (CG) letter, to the withholding agent. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 184.108.40.206.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors.
Able to correct the error Go to the incorrect field(s) - correct the error(s), depress the "SAVE Record," and then depress the Accepted 4070 (CG) letter to complete, print and mail out.
This tab contains information to explain:
The asterisk highlight on a field: When an asterisk appears next to a field, it signifies that a "List of Values" is available for you to select from by depressing <CTRL L>.
The instructions to search through the list of values using typed letters and the <ENTER> key
The instructions to write in a multiple line field, and how to toggle out of the multiple line field
The use of the "YES or NO" buttons
The Error Check function
|Country Name||Country Name||Country Name|
|Bermuda (limited benefits IRC § 274(h)(6) )||Italy||Slovak Republic|
|China, People's Republic of||Kazakhstan||Spain|
|Commonwealth of Independent States*||Korea, Republic of||Sri Lanka (1/1/04 - 9/1/04 for other taxes and taxes withheld at source)|
|Egypt||Malta||Trinidad & Tobago|
|Germany||New Zealand||United Kingdom|
*The U.S. - U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.
|Foreign Country||Country Code|
|Akrotiri Sovereign Base Area||AX|
|Antigua & Barbuda||AC|
|Ashmore & Cartier Islands||AT|
|Bassas da India||BS|
|British Indian Ocean Territory||IO|
|British Virgin Islands||VI|
|Central African Republic||CT|
|Congo, Republic of (Brazzaville)||CF|
|Congo, Democratic Republic of (Kinshasa)||CG|
|Coral Sea Islands Territory||CR|
|Democratic People's Republic of Korea (North)||KN|
|Democratic Republic of Congo (Kinshasa)||CG|
|Dhekelia Sovereign Base Area||DX|
|French Southern & Antarctic Lands||FS|
|Heard Island & McDonald Island||HM|
|Isle of Man||IM|
|Juan de Nova Island||JU|
|Other (country not identified elsewhere)||XX|
|Papua New Guinea||PP|
|Republic of Korea (South)||KS|
|Republic of Singapore||SN|
|S Georgia Island||SX|
|S Georgia Island & S Sandwich Island||SX|
|S Sandwich Island||SX|
|Sao Tome and Principe||TP|
|South Georgia Island||SX|
|South Georgia Island & South Sandwich Island||SX|
|South Sandwich Island||SX|
|St. Kitts & Nevis||SC|
|St. Pierre & Miquelon||SB|
|St. Vincent & Grenadines||VC|
|Trinidad and Tobago||TD|
|Tristan Da Cunha||XT|
|Turks & Caicos Islands||TK|
|United Arab Emirates||AE|
|Wallis and Futuna||WF|