Form 8233, Exemption From Withholding on Compensation for Personal Services of a Nonresident Alien
Form 8233 lets a nonresident alien claim a tax treaty exemption from withholding on pay for personal services. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8233?
Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, is the form a nonresident alien gives a U.S. payer to claim that an income tax treaty exempts some or all of their compensation from federal withholding. It covers pay for independent personal services and, in certain cases, dependent personal services such as wages.
The form goes to the withholding agent, typically the employer, university, or other payer, not directly to the IRS by the worker. The agent reviews it, signs the acceptance section, and forwards a copy to the IRS, then applies the treaty exemption to future payments unless the IRS objects. A new form is generally needed each tax year the exemption is claimed.
Who files 8233?
- Nonresident alien workers claiming a tax treaty exemption on pay for services performed in the U.S.
- Foreign students, teachers, and researchers with treaty-exempt wages or stipends from a U.S. institution
- Independent contractors from treaty countries performing services for a U.S. payer
- Withholding agents, who accept the form, sign it, and send a copy to the IRS
How to fill out 8233
- Enter your name, taxpayer identification number, addresses, and visa information in Part I.
- Describe the services you perform, the total compensation you expect, and the treaty article and country you rely on for the exemption.
- Complete the claim details, including the number of days of prior presence in the U.S. if the treaty limits them.
- Sign and date the certification in Part III.
- Download the PDF and give it to your withholding agent. The agent completes Part IV and forwards a copy to the IRS before applying the exemption.
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Frequently asked questions
Do I send Form 8233 to the IRS myself?
No. You give it to the payer that withholds tax from your compensation. The withholding agent signs the acceptance section and sends a copy to the IRS, then waits a short period before honoring the exemption.
How long does Form 8233 stay valid?
Generally for one tax year for the payer and income it covers. If the treaty exemption still applies next year, you complete a new form.
What if only part of my pay is treaty exempt?
The exemption applies only up to any limits in the treaty article, such as a dollar cap or time limit. The payer withholds normally on the portion that is not exempt.