Formulár 8233 Inštrukcie
Pokyny pre formulár 8233, výnimky Od zadržiavanie odškodnenia pre nezávislé (a určité Závislosť) Osobné služby nerezidenta Jednotlivé
Rev. Október 2021
Súvisiace formuláre
- Formulár 8233 - Výnimky Z uchovania na odškodnenie pre nezávislé (a iste Závislosť) Osobné služby nerezidenta Mimozemšťan
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
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
Giving Form 8233 to the
Withholding Agent
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
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
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
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
scholarship or fellowship income (defined
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
Estimator at IRS.gov/Individuals/Tax-
Withholding-Estimator. For the Form W-4,
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
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-