A: Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual is used by nonresident alien individuals to claim exemption from withholding on compensation for personal services because of an income tax treaty or the personal exemption amount.
Withholding Agent's Responsibilities
When a foreign national 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.
You will need three copies of the completed Form 8233. Each copy of Form 8233 must include any attachments submitted by the individual.
- Give one copy of the completed Form 8233 to the individual.
- Keep a copy for your records.
- Within 5 days of your acceptance, forward one copy to:
Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0725
You can also fax to 877-824-9781 or 267-466-1365. You are limited to 100 pages at one time.
For more information, please check the IRS site here.