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Instruksi untuk Form 8233, Pengecualian Dari Mengingat Kompensasi Independen (dan Ketergantungan tertentu) Layanan Pribadi dari Individu Luar Biasa

Rev. Oktober 2021

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  • Bentuk 8233 - Pengecualian Dari Mengingat Kompensasi untuk Layanan Pribadi Independen (dan Ketergantungan)
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8233  
(Rev. October 2021)  
(Use with the September 2018 revision of Form 8233.)  
Exemption From Withholding on Compensation for Independent (and Certain  
Dependent) Personal Services of a Nonresident Alien Individual  
Section references are to the Internal  
Revenue Code unless otherwise noted.  
withholding agent if some or all of your  
fellowship income received from the same  
withholding agent.  
compensation is exempt from withholding.  
Give the form to the withholding agent.  
The withholding agent's responsibilities  
are discussed in the Part IV instructions.  
You can use Form 8233 to claim a tax  
treaty withholding exemption for  
General Instructions  
Future Developments  
fellowship income only if you are also  
claiming a tax treaty withholding  
Example. A nonresident alien is  
primarily present in the United States as a  
professor, but is also occasionally invited  
to lecture at other educational institutions.  
These lectures are not connected with his  
teaching obligations but are in the nature  
of self-employment. For each tax year, the  
professor must complete and give a  
For the latest information about  
developments related to Form 8233 and  
its instructions, such as legislation  
enacted after they were published, go to  
exemption for compensation for personal  
services (including compensatory  
scholarship or fellowship income) received  
from the same withholding agent.  
You must know the terms of the  
If you have income from  
tax treaty between the United  
independent personal services,  
!
!
CAUTION  
States and the treaty country to  
CAUTION  
you generally cannot claim a  
separate Form 8233 to the withholding  
agent at each institution in order to claim  
tax treaty benefits on the separate items of  
income, if the treaty so permits.  
properly complete Form 8233.  
treaty exemption if you have an office or  
fixed base in the United States available to  
you, including if you are a partner in a  
partnership that has an office or fixed  
base. A few treaties include limited  
exceptions to this general rule.  
What’s New  
COVID-19 medical condition travel ex-  
ception. For tax year 2021, individuals  
cannot claim the COVID-19 medical  
condition travel exception to exclude any  
days of presence in the United States for  
the purpose of the “substantial presence  
test.” This was solely available for the  
2020 tax year. However, days of presence  
in the United States in 2020 that were  
excluded for tax year 2020 may impact the  
application of the “substantial presence  
test” for tax year 2021. For more  
Definitions  
Nonresident Alien  
Additional information. General  
information about tax treaties is available  
Taxpayers/Tax-Treaties. Also, see Pub.  
901 for a quick reference guide to the  
provisions of U.S. tax treaties.  
You can download the complete text of  
most U.S. tax treaties at IRS.gov/  
Z. Technical explanations for many of  
those treaties are also available on that  
site.  
If you are an alien individual (that is, an  
individual who is not a U.S. citizen),  
specific rules apply to determine if you are  
a resident alien or a nonresident alien for  
tax purposes. Generally, you are a  
resident alien if you meet either the “green  
card test” or the “substantial presence  
test” for the calendar year. Any person not  
meeting either test is generally a  
information, see TIP, later.  
nonresident alien. Additionally, an alien  
individual who qualifies as a resident of a  
treaty country (defined later) or a bona fide  
resident of Puerto Rico, Guam, the  
Commonwealth of the Northern Mariana  
Islands, the U.S. Virgin Islands, or  
American Samoa is a nonresident alien  
individual.  
Non-toll-free fax number. On page 5,  
we have added a non-toll-free fax number  
for withholding agents to fax in their Form  
8233.  
You can get any of the forms or  
publications referred to in these  
instructions by downloading them from  
IRS.gov/Forms or ordering them from  
Reminders  
Individual taxpayer identification num-  
ber (ITIN). An ITIN for a nonresident alien  
used on a prior year income tax return  
may require renewal. For more  
For more information on the tests used  
to determine resident alien or nonresident  
alien status, see Pub. 519.  
Giving Form 8233 to the  
Withholding Agent  
information, see Expired ITIN, later.  
Even though a nonresident alien  
You must complete a separate Form  
8233:  
individual married to a U.S. citizen  
!
CAUTION  
or resident alien can choose to be  
Purpose of Form  
For each tax year (be sure to specify  
treated as a resident alien for certain  
purposes (for example, filing a joint  
income tax return), such individual is still  
treated as a nonresident alien for  
withholding tax purposes.  
In general, section 1441 requires 30%  
income tax withholding on compensation  
the tax year in the space provided above  
Part I of the form),  
For each withholding agent, and  
For each type of income.  
(defined later). Sections 1441, 3401, and  
3402 require withholding, sometimes at  
30% and sometimes at graduated rates,  
services (defined later). However, some  
payments may be exempt from  
However, you can use one Form 8233  
For more information on  
to claim a tax treaty withholding exemption  
for both compensation for personal  
services (including compensatory  
scholarship or fellowship income) and  
noncompensatory scholarship or  
determining resident alien or  
TIP  
nonresident alien status under the  
“substantial presence test” as a result of  
having applied the COVID-19 Medical  
Condition Travel Exception to exclude  
withholding because of a tax treaty.  
Complete and give Form 8233 to your  
Aug 05, 2021  
Cat. No. 22663B  
 
days of presence in the United States in  
2020, see Rev. Proc. 2020-20, 2020-20  
I.R.B. 801, available at IRS.gov/irb/  
claim exemption from withholding on this  
type of income, complete and give Form  
8233 to the withholding agent.  
For compensation for which you are not  
claiming a tax treaty withholding  
exemption, use Form W-4, or you can also  
calculate your withholding online with the  
Tax Withholding Estimator at IRS.gov/  
Under certain treaties, such as  
those with Canada, India, and  
!
U.S. Person  
CAUTION  
Portugal, the income for services  
For purposes of this form, a U.S. person is  
a U.S. citizen or resident alien.  
performed by independent contractors  
who do not have a fixed base in the United  
States may still be taxable for services  
performed in the United States if they stay  
in the United States for more than a  
specified period of time (generally 90 or  
183 days, depending on the treaty). See,  
for example, Article 5, paragraph 9 of the  
United States–Canada income tax treaty  
and Article 15, paragraph 1(b) of the  
United States–India income tax treaty.  
Often, these contractors cannot claim an  
exemption from withholding at the time of  
payment because they do not know  
whether their stay will exceed the  
Completing your Form W-4. You should  
complete your Form W-4 as follows.  
Tax Treaty Withholding  
Exemption  
Step 1. You are required to enter a  
social security number (SSN) in box 1b of  
Form W-4. If you do not have an SSN but  
are eligible to get one, you should apply  
for it. Get Form SS-5 online at SSA.gov,  
from your local Social Security  
This term refers to an exemption from  
withholding permitted by IRS regulations  
under section 1441 that is based on a tax  
treaty benefit. See Resident of a Treaty  
Country next for requirements for claiming  
a tax treaty benefit on this form.  
Administration (SSA) office, or by calling  
the SSA at 800-772-1213.  
Resident of a Treaty Country  
You cannot enter an individual  
In general, an alien individual is a resident  
of a treaty country if he or she qualifies as  
a resident of that country (1) under the  
country’s domestic law, and (2) under the  
terms of the residency article of the tax  
treaty between the United States and that  
country.  
taxpayer identification number  
!
CAUTION  
(ITIN) in box 1b of Form W-4. See  
specified period.  
Notice 1392 for more information about  
completing Form W-4.  
Public entertainers. Generally, athletes  
and entertainers are not exempt from tax  
on income derived from their activities.  
Most treaties have a special article that  
covers them that takes precedence over  
the independent personal services and  
dependent personal services articles of  
treaties. They may be exempt in some  
treaties only if the total amount paid for a  
year is below a dollar threshold. Generally,  
the IRS cannot accept Form 8233  
Box 1c. Check the single box  
regardless of your actual marital status.  
A nonresident alien can claim a tax  
treaty benefit on this form only if that  
individual is the beneficial owner of the  
income and meets the residency  
requirement and all other requirements for  
the requested benefits under the terms of  
the tax treaty.  
Step 2. Use Step 2 of Form W-4 if you  
have more than one job at the same time.  
Step 3. Complete Step 3 only if you  
are a nonresident alien who is a resident  
of Canada, Mexico, or South Korea, or a  
resident of India who is a student or  
business apprentice. You cannot take a  
deduction for a qualifying child or other  
dependent unless you meet the above  
requirements. See Pub. 519 for more  
information.  
If you are claiming a benefit under  
either the income from employment/  
dependent personal services article or the  
income from independent services/  
because the exemption may be based on  
factors that cannot be determined until  
after the end of the year. These individuals  
are subject to 30% withholding from gross  
income paid for personal services  
business profits article of the treaty, you  
must be a resident of the treaty country.  
However, if you are claiming a benefit  
under the student/trainee or teacher/  
researcher article of a treaty, you generally  
only need to have been a resident of the  
treaty country immediately before (or at  
the time) you came to the United States.  
Step 4. Complete Step 4 if you have  
other income on which no tax was  
withheld. Generally, nonresident aliens  
cannot take the standard deduction. Also,  
any itemized deductions to which you are  
entitled may be limited. See Pub. 519 for  
more information.  
performed unless they apply for a reduced  
rate of withholding using Form 13930.  
Required Withholding Form  
For compensation you receive for  
independent personal services, complete  
Form 8233 to claim a tax treaty  
withholding exemption for part or all of that  
income.  
The above instructions generally  
Compensation for Independent  
Personal Services  
apply to the 2021 Form W-4. See  
!
CAUTION  
the subsequent year Form W-4  
Independent personal services are  
services performed as an independent  
contractor in the United States by a  
nonresident alien who is self-employed  
rather than an employee. Compensation  
for such services includes payments for  
contract labor; payments for professional  
services, such as fees to an attorney,  
physician, or accountant, if the payments  
are made directly to the person performing  
the services; consulting fees; and  
Compensation for Dependent  
Personal Services  
and its instructions for withholding that  
occurs after 2021.  
Dependent personal services are services  
performed as an employee in the United  
States by a nonresident alien. Dependent  
personal services include compensatory  
later). Compensation for such services  
includes wages, salaries, fees, bonuses,  
commissions, and similar designations for  
amounts paid to an employee.  
Compensatory Scholarship or  
Fellowship Income  
In general, scholarship or fellowship  
income is compensatory to the extent it  
represents payment for past, present, or  
future services (for example, teaching or  
research) performed by a nonresident  
alien as an employee and the  
honoraria paid to visiting professors,  
teachers, researchers, scientists, and  
prominent speakers.  
performance of those services is a  
condition for receiving the scholarship or  
fellowship (or tuition reduction).  
Required Withholding Form(s)  
Business profits. Certain treaties do not  
have an independent personal services  
article. Payments for independent  
Complete Form 8233 for compensation  
you receive for dependent personal  
services only if you are claiming a tax  
treaty withholding exemption for part or all  
Example. XYZ University awards a  
scholarship to George, a nonresident alien  
student. The only condition of the  
personal services may be covered under  
the business profits article of an applicable of that income.  
income tax treaty. If you are eligible to  
scholarship is that George attends classes  
and maintains a minimum level of  
Instructions for Form 8233 (Rev. 10-2021)  
-2-  
         
academic performance. The scholarship  
income is not compensatory because  
George is not required to perform services  
as an employee as a condition for  
receiving the scholarship.  
are claiming a tax treaty withholding  
exemption for both types of income.  
Are not trying to claim tax treaty  
benefits for a country with which the  
United States does not have a ratified tax  
treaty;  
Alternate withholding election. A  
withholding agent can elect to withhold on  
the taxable portion of noncompensatory  
scholarship or fellowship income of a  
nonresident alien temporarily present in  
the United States under an “F,” “J,” “M,” or  
“Q” visa as if it were compensatory  
scholarship or fellowship income  
Are not trying to claim tax treaty  
benefits that do not exist in your treaty;  
Complete lines 11 through 14 in  
Required Withholding Form(s)  
sufficient detail to allow the IRS to  
determine the tax treaty benefit you are  
claiming; and  
Compensatory scholarship or fellowship  
income is considered to be dependent  
personal services income. Therefore,  
complete Form 8233 for this income if you  
are claiming a tax treaty withholding  
exemption for part or all of that income.  
Complete the required certification in  
(provided the nonresident alien is not  
claiming treaty benefits with respect to that  
income). The withholding agent makes  
this election by requesting that the  
nonresident alien complete Form W-4  
using the instructions in Rev. Proc. 88-24,  
1988-1 C.B. 800. Indian students should  
also see Rev. Proc. 93-20, 1993-1 C.B.  
528.  
Part III.  
Specific Instructions  
For any part of this compensatory  
income for which you are not claiming a  
tax treaty withholding exemption, use  
Form W-4 or the Tax Withholding  
Part I  
Line 2  
Withholding-Estimator. For the Form W-4,  
see Completing your Form W-4, earlier.  
You must furnish a U.S. taxpayer  
identification number on this form. In most  
cases, you must enter your SSN on line 2.  
Withholding Agent  
Any person, U.S. or foreign, that has  
control, receipt, or custody of an amount  
subject to withholding or that can disburse  
or make payments of an amount subject to  
withholding is a withholding agent. The  
withholding agent can be an individual,  
corporation, partnership, trust,  
Noncompensatory Scholarship  
or Fellowship Income  
If you do not have an SSN and are not  
eligible to get one, you must get an ITIN.  
To apply for an ITIN, file Form W-7 with  
the IRS. In most cases, you apply for an  
ITIN when you file your tax return for which  
you need the ITIN. However, if the reason  
for your ITIN request is because you need  
to provide Form 8233 to the withholding  
agent, you must file Form W-7 and provide  
proof that you are not eligible for an SSN  
(your Form SS-5 was rejected by the SSA)  
and include a Form 8233. Allow 7 weeks  
for the IRS to notify you of your ITIN  
Noncompensatory scholarship or  
fellowship income is scholarship or  
fellowship income that is not  
income (defined earlier).  
association, or any other entity, including  
(but not limited to) any foreign  
intermediary, foreign partnership, and U.S.  
branch of certain foreign banks and  
insurance companies. In most cases, the  
person who pays (or causes to be paid)  
the amount subject to withholding to the  
nonresident alien individual (or to his or  
her agent) must withhold.  
In most cases, the taxable portion of  
noncompensatory scholarship or  
fellowship income (defined next) paid to a  
nonresident alien is subject to withholding  
at:  
application status (9 to 11 weeks if you  
submit the application during peak  
30%; or  
14% if the nonresident alien is  
processing periods (January 15 through  
April 30) or if you’re filing from overseas).  
temporarily present in the United States  
under an "F," "J," "M," or "Q" visa.  
Beneficial Owner  
The beneficial owner of income is in most  
cases the person who is required under  
U.S. tax principles to include the income in  
gross income on a tax return. A person is  
not a beneficial owner of income,  
however, to the extent that person is  
receiving the income as a nominee, agent,  
or custodian, or to the extent the person is  
a conduit whose participation in a  
transaction is disregarded. In the case of  
amounts paid that do not constitute  
income, beneficial ownership is  
Taxable portion of noncompensatory  
scholarship or fellowship income. If  
you were a degree candidate, the amount  
of this type of income that you used for  
expenses other than tuition and  
For details on how to apply for an ITIN,  
see Form W-7 and its instructions. Get  
Form W-7 online at IRS.gov/Forms. For  
more information on obtaining an ITIN, go  
course-related expenses (fees, books,  
supplies, and equipment) is taxable in  
most cases. For example, in most cases  
amounts used for room, board, and travel  
are taxable. If you were not a degree  
candidate, the full amount of the  
If you have applied for an SSN or ITIN  
but have not yet received it, you can  
attach a copy of a completed Form W-7 or  
SS-5 showing that a number has been  
applied for.  
determined as if the payment were  
income.  
scholarship or fellowship income is  
taxable in most cases.  
An ITIN is for tax use only. It does  
not entitle you to social security  
!
CAUTION  
benefits or change your  
Avoid Common Errors  
Required Withholding Form  
employment or immigration status under  
U.S. law.  
To ensure that your Form 8233 is promptly  
accepted, be sure that you:  
In most cases, you should complete Form  
W-8BEN to claim a tax treaty withholding  
exemption for this type of income. Form  
W-8BEN is not required unless a treaty  
benefit is being claimed.  
Answer all applicable questions  
Expired ITIN. Generally, ITINs issued  
after December 31, 2012, will remain in  
effect as long as the individual to whom  
the ITIN was issued filed a tax return (or is  
included as a dependent on the tax return  
of another taxpayer) at least once in the  
last 3 tax years. Otherwise, the ITIN will  
expire at the end of the third consecutive  
tax year in which the individual did not file  
a tax return. All expired ITINs must be  
renewed before being used on a U.S. tax  
return.  
completely;  
Specify the tax year for which this form  
will be effective in the space provided  
above Part I of the form;  
Exception. If you are receiving both  
compensation for personal services  
Enter your complete name, addresses,  
and identifying number(s) in Part I;  
(including compensatory scholarship or  
fellowship income) and noncompensatory  
scholarship or fellowship income from the  
same withholding agent, you can use one  
Form 8233 for both types of income.  
However, this exception applies only if you  
Have attached the required statement  
described in the line 10 instructions if you  
are a foreign student, trainee, professor/  
teacher, or researcher;  
Instructions for Form 8233 (Rev. 10-2021)  
-3-  
   
For more information, go to IRS.gov/  
ITIN.  
“teaching one chemistry course per  
semester to undergraduate students.”  
Line 8  
In most cases, you must enter your date of  
entry into the United States that relates to  
your current nonimmigrant status. For  
example, enter the date of arrival shown  
on your current Immigration Form I-94,  
Arrival-Departure Record.  
A nonresident alien professor or  
Line 3  
teacher can enter “teaching at ABC  
University.”  
If your country of residence for tax  
purposes has issued you a tax  
A nonresident alien researcher can  
identification number, enter it here. For  
example, if you are a resident of Canada,  
enter your Social Insurance Number.  
enter “research at ABC University's school  
for liquid crystal research.”  
Exception. If you are claiming a tax treaty  
benefit that is determined by reference to  
more than one date of arrival, enter the  
earlier date of arrival. For example, you  
are currently claiming treaty benefits (as a  
teacher or a researcher) under Article 15  
of the tax treaty between the United States  
and Norway. You previously claimed  
treaty benefits (as a student) under Article  
16, paragraph 1, of that treaty. Under  
Article 16, paragraph 4, of that treaty, the  
combination of exemptions under Articles  
15 and 16, paragraph 1, cannot extend  
beyond 5 tax years from the date you  
entered the United States. If Article 16,  
paragraph 4, of that treaty applies, enter  
on line 8 the date you entered the United  
States as a student.  
A nonresident alien business/vocational  
trainee can enter “neurosurgical residency  
at ABC Hospital” or “one-year internship in  
hydraulic engineering at XYZ  
Corporation.”  
Line 4  
Your permanent residence address is the  
address in the country where you claim to  
be a resident for purposes of that country's  
income tax. If you are completing Form  
8233 to claim a tax treaty withholding  
exemption, you must determine your  
residency in the manner required by the  
treaty. Do not show the address of a  
financial institution, a post office box, or an  
address used solely for mailing purposes.  
If you are an individual who does not have  
a tax residence in any country, your  
permanent residence is where you  
normally reside.  
Line 11b  
Enter the total amount of compensation for  
personal services you will receive from  
this withholding agent during the tax year.  
Enter an estimated amount if you do not  
know the exact amount.  
Line 12a  
Enter the specific treaty on which you are  
basing your claim for exemption from  
withholding (for example, “U.S.–Germany  
tax treaty” or “U.S.–Belgium tax treaty”).  
Most tax treaties that provide for a tax  
treaty withholding exemption for students,  
trainees, teachers, or researchers require  
that the recipient be a resident of the  
treaty country at the time of, or  
Line 12b  
Line 9a  
Enter the specific article of the treaty  
identified on line 12a on which you are  
basing your claim for exemption from  
withholding (for example, “Article 14,  
paragraph 2,” or “Article 7 (business  
profits)”).  
Enter your current nonimmigrant status.  
For example, enter your current  
nonimmigrant status shown on your  
current Immigration Form I-94.  
immediately before, entry into the United  
States. Thus, in most cases, a student or  
researcher can claim the withholding  
exemption even if he or she no longer has  
a permanent address in the treaty country  
after entry into the United States. If this is  
the case, you can provide a U.S. address  
on line 4 and still be eligible for the  
withholding exemption if all other  
Line 9b  
Enter the date your current nonimmigrant  
status expires. For example, you can enter  
the date of expiration shown on your  
current Immigration Form I-94. Enter “DS”  
on line 9b if the date of expiration is based  
on “duration of status.”  
If you are a resident of a country that  
has a services permanent establishment  
provision in the treaty (for example, Article  
5, paragraph 9, of the United States–  
Canada treaty) and you are claiming to be  
exempt from withholding because you are  
not performing services for more than the  
specified period under that provision,  
enter that treaty provision.  
conditions required by the tax treaty are  
met. You must also identify on line 12a  
and/or line 13b the tax treaty country of  
which you were a resident at the time of,  
or immediately before, your entry into the  
United States.  
Line 10  
Nonresident alien students, trainees,  
professors/teachers, and researchers  
using Form 8233 to claim a tax treaty  
withholding exemption for compensation  
for personal services must attach a  
statement to Form 8233. The format and  
contents of the required statements are  
shown in Appendix A and Appendix B in  
Line 12c  
If all income received for the services  
performed to which this Form 8233  
applies is exempt, write “All.” If only part is  
exempt, enter the exact dollar amount that  
is exempt from withholding.  
Line 6  
Enter your U.S. visa type. For example,  
foreign students are usually granted an  
“F-1” visa. Foreign professors, teachers,  
or researchers are usually granted a “J-1”  
visa. Business/vocational trainees are  
usually granted an “M-1” visa; however,  
some persons granted a “J-1” visa may  
also be considered business/vocational  
trainees (for example, a person admitted  
to complete a postgraduate residency in  
medicine).  
Line 12d  
Part II  
Line 11a  
For compensation for independent  
personal services, examples of  
acceptable descriptions to enter on this  
line include “consulting contract to design  
software” or “give three lectures at XYZ  
University.”  
If you are claiming a benefit under either  
the income from employment/dependent  
personal services article or the income  
from independent services/business  
profits article of the treaty, you must be a  
resident of the treaty country. However, if  
you are claiming a benefit under the  
student/trainee or teacher/researcher  
article of a treaty, you generally only need  
to have been a resident of the treaty  
country at the time of, or immediately  
before, your entry into the United States.  
If you do not have, or do not need, a  
visa, write “None.”  
Spouses and dependents  
For compensation for dependent  
personal services, acceptable  
descriptions to enter on this line include  
the following examples.  
admitted on secondary visas (for  
!
CAUTION  
example, “F-2,” “J-2,” “H-4,” and  
“O-3” visas) are usually not eligible to  
claim the same treaty benefits as the  
primary visa holder.  
Line 13b  
A nonresident alien student can enter  
Enter the specific treaty on which you are  
basing your claim for exemption from  
withholding (for example, “U.S.–Germany  
tax treaty”).  
“part-time library assistant,” “part-time  
on-campus restaurant worker,” or  
Instructions for Form 8233 (Rev. 10-2021)  
-4-  
exemption from withholding cannot be  
complying with these laws and to allow us  
Line 13c  
readily determined (for example, you know to figure and collect the right amount of  
Enter the specific article of the treaty  
identified on line 13b on which you are  
basing your claim for exemption from  
withholding (for example, “Article 20,  
paragraph 3”).  
the nonresident alien has a fixed base or  
permanent establishment in the United  
States).  
tax. Code section 6109 requires taxpayers  
and withholding agents to provide their  
identification numbers. Routine uses of  
this information include giving it to the  
Department of Justice for civil and criminal  
litigation, and cities, states, the District of  
Columbia, and U.S. commonwealths and  
possessions for use in administering their  
tax laws. We may also disclose this  
If you accept Form 8233 and later find  
that either of the situations described  
above applies, you must promptly notify  
the IRS (by writing to the address provided  
earlier) and you must begin withholding on  
any amounts not yet paid. Also, if you are  
notified by the IRS that the nonresident  
alien's eligibility for the exemption from  
withholding is in doubt or that the  
Line 14  
Provide sufficient facts to justify the  
exemption from withholding claimed on  
line 12 and/or line 13. Be sure you provide  
enough details to allow the IRS to  
determine the tax treaty benefit you are  
claiming.  
information to other countries under a tax  
treaty, to federal and state agencies to  
enforce federal nontax criminal laws, or to  
federal law enforcement and intelligence  
agencies to combat terrorism. If a  
nonresident alien is not eligible for  
Part IV  
exemption from withholding, you must  
begin withholding immediately. See  
Regulations section 1.1441-4(b)(2)(iii) for  
examples illustrating these rules.  
nonresident alien fails to provide a  
properly completed form, the withholding  
agent cannot accept it and is required to  
withhold. If a withholding agent accepts a  
Form 8233 as completed and later finds  
that any of the facts or statements made  
on the form are false, or that a nonresident  
alien's eligibility for the exemption is in  
doubt, the withholding agent is required to  
notify the IRS and begin withholding;  
failure to do so may result in penalties.  
Withholding Agent's  
Responsibilities  
When the nonresident alien individual  
gives you Form 8233, review it to see if  
you are satisfied that the exemption from  
withholding is warranted. If you are  
satisfied, based on the facts presented,  
complete and sign the certification in Part  
IV.  
If you submit an incorrect Form 8233,  
the IRS will notify you that the form  
submitted is not acceptable and that you  
must begin withholding immediately.  
Examples of incorrect Forms 8233  
include:  
Any Form 8233 that claims a tax treaty  
You will need three copies of the  
completed Form 8233. Each copy of Form  
8233 must include any attachments  
submitted by the nonresident alien  
individual. Give one copy of the completed  
Form 8233 to the nonresident alien  
individual. Keep a copy for your records.  
Within 5 days of your acceptance, forward  
one copy to:  
benefit that does not exist or is obviously  
false, and  
You are not required to provide the  
information requested on a form that is  
subject to the Paperwork Reduction Act  
unless the form displays a valid OMB  
control number. Books or records relating  
to a form or its instructions must be  
retained as long as their contents may  
become material in the administration of  
any Internal Revenue law. Generally, tax  
returns and return information are  
Any Form 8233 that has not been  
completed in sufficient detail to allow  
determination of the correctness of the tax  
treaty benefit or exemption claimed.  
If the IRS rejects Form 8233, you  
should notify the individual who submitted  
it and allow the individual to submit a  
revised form if the individual still believes  
he or she is entitled to the exemption.  
Department of the Treasury  
Internal Revenue Service  
Philadelphia, PA 19255-0725  
confidential, as required by section 6103.  
The time needed to complete and file  
this form will vary depending on individual  
circumstances. The estimated average  
time is: Recordkeeping, 3 hr., 44 min.;  
Learning about the law or the form, 2  
hr., 39 min.; Preparing and sending the  
form to IRS, 2 hr., 26 min.  
Signature  
You can also fax Form 8233 to  
877-824-9781 or 267-466-1365.  
You are limited to 100 pages at  
one time.  
You or your authorized agent must sign  
and date Form 8233. See Regulations  
section 1.1441-7(c) for information about  
authorized agents.  
The exemption from withholding is  
effective for payments made retroactive to  
the date of the first payment covered by  
Form 8233, even though you must wait at  
least 10 days after you have properly  
mailed Form 8233 to the IRS to see  
whether the IRS has any objections to the  
Form 8233.  
Privacy Act and Paperwork Reduction  
Act Notice. We ask for the information on  
this form to carry out the Internal Revenue  
laws of the United States. You are not  
required to request a tax treaty withholding  
exemption. However, if you want to  
If you have comments concerning the  
accuracy of these time estimates or  
suggestions for making this form simpler,  
we would be happy to hear from you. You  
can send us comments from IRS.gov/  
FormComments. You can write to the  
Internal Revenue Service, Tax Forms and  
Publications, 1111 Constitution Ave. NW,  
IR-6526, Washington, DC 20224. Do not  
send the tax form to this address. Instead,  
give it to your withholding agent.  
receive exemption from withholding on  
compensation for independent (and  
You must not accept Form 8233, and  
certain dependent) personal services, you  
you must withhold, if either of the following are required to give us this information so  
applies.  
that we can verify eligibility under the  
relevant tax treaty and confirm proper tax  
treatment. Our legal right to ask for this  
information is Internal Revenue Code  
sections 1441, 3401, and 3402. We need  
this information to ensure that you are  
You know, or have reason to know, that  
any of the facts or statements on Form  
8233 may be false.  
You know, or have reason to know, that  
the nonresident alien's eligibility for the  
Instructions for Form 8233 (Rev. 10-2021)  
-5-