SECTION 1. PURPOSE

This revenue procedure obsoletes Rev. Proc. 93–22, 1993–1 C.B. 535, Rev. Proc. 87–8, 1987–1 C.B. 366, and Rev. Proc. 87–9, 1987–1 C.B. 368, which describe the representations that a nonresident alien student, teacher, or researcher at a university or other educational institution must make to claim an exemption from with

holding tax on personal services income under the provisions of specific U.S. income tax treaties. Many of those treaties have been updated or replaced and, as a consequence, these revenue procedures are no longer correct. The current procedures for claiming tax treaty exemptions for students, teachers, and researchers, and the appropriate representations, may be found in Publication 519, U.S. Tax Guide for Aliens .