Instructions for Form 8233

Simplified Instructions for Completing Form 8233 For Short Term International Visitors

Do not use these instructions if you:

  1. are an employee of the University of Puget Sound. If you are in doubt as to your status, please contact me for assistance.
  2. pass the Substantial Presence Test, you may not file the 8233 to claim treaty exemption. You must file Form W-9 and W-9 Attachment instead.  See IRS Publication 519 for the Test, or contact me with your questions.
  3. will only be seeking reimbursement for expenses (original receipts are required)

Form must be completed legibly and in ink.
Insert applicable tax year in the space provided. 

Part 1:

  1. Print your name
  2. Enter your Social Security or ITIN Number. You must have this number, or attach a copy of your W-7 form as proof of application.
  3. Optional - Foreign Taxpayer Number
  4. Permanent address: Enter your home address in your country of residence.
  5. Your local U.S. address
  6. U.S. Visa Type: Enter your current visa type (e.g., J-1, B-1, B-2, etc, or "none" if you do not have, or are not required to have a visa.)
  7. If you are not a citizen of Canada or Mexico:
    1. Enter country that issued your passport.
    2. Passport Number: Enter passport number.
  8. Date of Entry: Generally, enter the date of arrival shown on your current I-94. However, if you are claiming a tax treaty benefit determined by reference to more than one date of arrival, enter the earliest.
  9. Current Status:
    1. Enter your current nonimmigrant status as shown on your I-94.
    2. Enter date your status expires from your I-94 card.
  10. Check box and attach letter copy of invitation

Part II:

  1. Compensation for independent services:
    1. Enter description of personal services (e.g. lecture, seminar, etc).
    2. Enter the approximate amount to expect to be paid during the year.
  2. Treaty name and article number:
    1. Enter treaty name (e.g. U.S.-Germany) and article number, from Pub. 901 (our office has provided this for you – see initial information letter from Allyson Lindsley)
    2. Enter the amount of Line 11b that is covered by the treaty (usually the entire amount)
    3. Country of Permanent Residence: Enter the country of your residence. Must match 12a.

13, 14, 15, 16, 17, 18 - Leave blank 

Part III: Sign and date this form.