Form 8233 is valid for one year only and must be completed each calendar year. Without a valid 8233 form on file, federal and state taxes will be withheld at the highest rate of single with zero allowances.
Residents of Canada do not need to fill out Form 8233 and the attachment.
There needs to be three copies of Form 8233:
- one copy sent to the nonresident alien individual;
- one copy for University records; and
- one copy sent to the IRS by the University within five days of acceptance.
Tips when completing Form 8233
Line 11a—Description example
Employee Wages Biweekly—Teacher/Researcher
Line 12a—Country and Article examples
Tax Treaty between the US and [Country of Residence]—[Article X]
- Tax Treaty between the US and People’s Republic of China—Article 19
- 2. Tax Treaty between the US and India—Article 22
Lines 13 and 14—Typically they can remain blank.
Part III—Be sure to sign and date.
Part IV—Use this information.
Name: Michigan Technological University
Employer Identification Number: 38-6005955
Address: 1400 Townsend Drive
City, State, and Zip: Houghton, MI 49931
Attachment—Attach your country of residence form (see table below) to your completed Form 8233.
Attachment to Form 8233
A residency form also needs to be completed and attached to Form 8233. Please select the appropriate country below:
* Note: Commonwealth of IS represents the USSR income tax treaty, which includes Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.