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 Eowyn Greeno (egreeno@pugetsound.edu) 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 Eowyn Greeno with your questions.
  3. will only be seeking reimbursement for expenses (original receipts are required)

Download the Form 8223 from the IRS website

Form must be completed legibly and in ink or you can type into the PDF and print before signing.

Above Part I

Insert applicable tax year in the space provided, i.e. the calendar year in which you received the payment for which you are claiming a tax treaty exemption. 

Part I

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 (Enter if your country of residency issues one)

4 - Permanent address: Enter your home address in your country of residence.

5 - Your local U.S. address: (Enter "University of Puget Sound, 1500 N Warner St, Tacoma, WA 98416") *Unless you have another address in the U.S.

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 (download your I-94 here). 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 non-immigrant status as shown on your I-94.
  2. Enter date your status expires from your I-94 card.

10 - Leave blank unless you are claiming an exemption based on the article related to being a teacher or a student. 

Part II:

11 - Compensation for independent services:

  1. Enter description of personal services (e.g. lecture, seminar, etc), (Example: "Give one lecture at the University of Puget Sound").
  2. Enter the approximate amount to expect to be paid by the University of Puget Sound during the year.

12 - Treaty name and article number:

  1. Enter treaty name (e.g. U.S./Norway) and article number, from Pub. 901 (The International Programs Office will provide this for you); Example: "U.S./Norway Tax Treaty Article 13(1)"
  2. Enter "all" unless some portion of this amount in the 11b is not covered by the treaty; in that case, enter only the amount covered. 
  3. Country of Permanent Residence: Enter the country of your residence. Must match 12a.

13 - Leave blank

14 - Enter: "Compensation will be claimed in country of permanent residence and should not be taxed in the United States as provided under the tax treaty named above".

15 - Leave blank

16 - Leave blank

17 - Leave blank

18 - Leave blank 

Part III: Sign and date this form.