A: The period of submission the 8233 form to the IRS starts when the withholding agent signs the 8233 form in part IV, not when it's received from the beneficial owner. Within 5 days of your acceptance, you need to either mail or fax one copy of the IRS.
Tip: When a nonresident alien individual gives you Form 8233, we recommend to review the file and determine 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 nonresident alien individual.
- Give one copy of the completed Form 8233 to the nonresident alien individual.
- Keep a copy for your Institution records.
- Within 5 days of your acceptance, you need to either mail or fax one copy of the IRS.
Mailing address:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0725
Fax Numbers:
877-824-9781 or 267-466-1365
Please, note that you are limited to 100 pages at one time.