SECTION 5. EFFECT ON OTHER

DOCUMENTS

.01 Rev. Proc. 2002–9 is modified and amplified to include the accounting method change provided in section 4.01 of this revenue procedure in section 2 of the APPENDIX.

2005–29 I.R.B. 109 July 18, 2005

Form 8233 that is completed in accordance with the procedures set forth in Publication 519. Such reliance is not reasonable, however, if the agent actually knows that the nonresident alien is not eligible for the treaty exemption, or actually knows or has reason to know that a nonresident alien’s statement on Form 8233 is false for any part of the period for which an exemption is claimed. For example, if a nonresident alien claims an exemption for compensation paid by the withholding agent for a period of time in excess of that provided by the applicable treaty, reliance on this revenue procedure would be unreasonable.

.05 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, provided representations that a nonresident alien student, teacher, or researcher would include on Form 8233 to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. The representations included in the revenue procedures are not in all cases current.

.06 Information on current procedures for claiming a tax treaty exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties may be found in Publication 519, U.S. Tax Guide for Aliens .