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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 withholding agent if some or all of your fellowship income received from the same
Revenue Code unless otherwise noted. compensation is exempt from withholding. withholding agent.
You can use Form 8233 to claim a tax Give the form to the withholding agent.
General Instructions treaty withholding exemption for The withholding agent's responsibilities
noncompensatory scholarship or are discussed in the Part IV instructions.
Future Developments fellowship income only if you are also
For the latest information about claiming a tax treaty withholding Example. A nonresident alien is
developments related to Form 8233 and exemption for compensation for personal primarily present in the United States as a
its instructions, such as legislation services (including compensatory professor, but is also occasionally invited
enacted after they were published, go to scholarship or fellowship income) received to lecture at other educational institutions.
IRS.gov/Form8233. from the same withholding agent. These lectures are not connected with his
teaching obligations but are in the nature
You must know the terms of the If you have income from of self-employment. For each tax year, the
! tax treaty between the United ! independent personal services, professor must complete and give a
CAUTION States and the treaty country to CAUTION you generally cannot claim a separate Form 8233 to the withholding
properly complete Form 8233. treaty exemption if you have an office or agent at each institution in order to claim
fixed base in the United States available to tax treaty benefits on the separate items of
you, including if you are a partner in a income, if the treaty so permits.
What’s New partnership that has an office or fixed
COVID-19 medical condition travel ex- base. A few treaties include limited Definitions
ception. For tax year 2021, individuals exceptions to this general rule.
cannot claim the COVID-19 medical Nonresident Alien
condition travel exception to exclude any Additional information. General If you are an alien individual (that is, an
days of presence in the United States for information about tax treaties is available individual who is not a U.S. citizen),
the purpose of the “substantial presence at IRS.gov/Individuals/International- specific rules apply to determine if you are
test.” This was solely available for the Taxpayers/Tax-Treaties. Also, see Pub. a resident alien or a nonresident alien for
2020 tax year. However, days of presence 901 for a quick reference guide to the tax purposes. Generally, you are a
in the United States in 2020 that were provisions of U.S. tax treaties. resident alien if you meet either the “green
excluded for tax year 2020 may impact the You can download the complete text of card test” or the “substantial presence
application of the “substantial presence most U.S. tax treaties at IRS.gov/ test” for the calendar year. Any person not
test” for tax year 2021. For more Businesses/International-Businesses/ meeting either test is generally a
information, see TIP, later. United-States-Income-Tax-Treaties-A-to- nonresident alien. Additionally, an alien
Non-toll-free fax number. On page 5, Z. Technical explanations for many of individual who qualifies as a resident of a
we have added a non-toll-free fax number those treaties are also available on that treaty country (defined later) or a bona fide
for withholding agents to fax in their Form site. resident of Puerto Rico, Guam, the
8233. You can get any of the forms or Commonwealth of the Northern Mariana
publications referred to in these Islands, the U.S. Virgin Islands, or
Reminders instructions by downloading them from American Samoa is a nonresident alien
IRS.gov/Forms or ordering them from individual.
Individual taxpayer identification num- IRS.gov/OrderForms. For more information on the tests used
ber (ITIN). An ITIN for a nonresident alien
to determine resident alien or nonresident
used on a prior year income tax return Giving Form 8233 to the alien status, see Pub. 519.
may require renewal. For more
information, see Expired ITIN, later. Withholding Agent Even though a nonresident alien
You must complete a separate Form individual married to a U.S. citizen
Purpose of Form 8233: CAUTION! or resident alien can choose to be
In general, section 1441 requires 30% • For each tax year (be sure to specify treated as a resident alien for certain
income tax withholding on compensation the tax year in the space provided above purposes (for example, filing a joint
for independent personal services Part I of the form), income tax return), such individual is still
(defined later). Sections 1441, 3401, and • For each withholding agent, and treated as a nonresident alien for
3402 require withholding, sometimes at • For each type of income. withholding tax purposes.
30% and sometimes at graduated rates, However, you can use one Form 8233 For more information on
on compensation for dependent personal to claim a tax treaty withholding exemption TIP determining resident alien or
services (defined later). However, some for both compensation for personal nonresident alien status under the
payments may be exempt from services (including compensatory “substantial presence test” as a result of
withholding because of a tax treaty. scholarship or fellowship income) and having applied the COVID-19 Medical
Complete and give Form 8233 to your noncompensatory scholarship or Condition Travel Exception to exclude

Aug 05, 2021 Cat. No. 22663B

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days of presence in the United States in claim exemption from withholding on this For compensation for which you are not
2020, see Rev. Proc. 2020-20, 2020-20 type of income, complete and give Form claiming a tax treaty withholding
I.R.B. 801, available at IRS.gov/irb/ 8233 to the withholding agent. exemption, use Form W-4, or you can also
2020-20_IRB#REV-PROC-2020-20. calculate your withholding online with the
Under certain treaties, such as
Tax Withholding Estimator at IRS.gov/
those with Canada, India, and
U.S. Person CAUTION! Portugal, the income for services Individuals/Tax-Withholding-Estimator.
For purposes of this form, a U.S. person is performed by independent contractors
a U.S. citizen or resident alien. who do not have a fixed base in the United Completing your Form W-4. You should
States may still be taxable for services complete your Form W-4 as follows.
Tax Treaty Withholding performed in the United States if they stay
Exemption in the United States for more than a Step 1. You are required to enter a
This term refers to an exemption from specified period of time (generally 90 or social security number (SSN) in box 1b of
withholding permitted by IRS regulations 183 days, depending on the treaty). See, Form W-4. If you do not have an SSN but
under section 1441 that is based on a tax for example, Article 5, paragraph 9 of the are eligible to get one, you should apply
treaty benefit. See Resident of a Treaty United States–Canada income tax treaty for it. Get Form SS-5 online at SSA.gov,
Country next for requirements for claiming and Article 15, paragraph 1(b) of the from your local Social Security
a tax treaty benefit on this form. United States–India income tax treaty. Administration (SSA) office, or by calling
Often, these contractors cannot claim an the SSA at 800-772-1213.
Resident of a Treaty Country exemption from withholding at the time of You cannot enter an individual
In general, an alien individual is a resident payment because they do not know ! taxpayer identification number
of a treaty country if he or she qualifies as whether their stay will exceed the CAUTION (ITIN) in box 1b of Form W-4. See
a resident of that country (1) under the specified period. Notice 1392 for more information about
country’s domestic law, and (2) under the completing Form W-4.
terms of the residency article of the tax Public entertainers. Generally, athletes
treaty between the United States and that and entertainers are not exempt from tax Box 1c. Check the single box
country. on income derived from their activities. regardless of your actual marital status.
Most treaties have a special article that
A nonresident alien can claim a tax covers them that takes precedence over Step 2. Use Step 2 of Form W-4 if you
treaty benefit on this form only if that the independent personal services and have more than one job at the same time.
individual is the beneficial owner of the dependent personal services articles of Step 3. Complete Step 3 only if you
income and meets the residency treaties. They may be exempt in some are a nonresident alien who is a resident
requirement and all other requirements for treaties only if the total amount paid for a of Canada, Mexico, or South Korea, or a
the requested benefits under the terms of year is below a dollar threshold. Generally, resident of India who is a student or
the tax treaty. the IRS cannot accept Form 8233 business apprentice. You cannot take a
If you are claiming a benefit under because the exemption may be based on deduction for a qualifying child or other
either the income from employment/ factors that cannot be determined until dependent unless you meet the above
dependent personal services article or the after the end of the year. These individuals requirements. See Pub. 519 for more
income from independent services/ are subject to 30% withholding from gross information.
business profits article of the treaty, you income paid for personal services
must be a resident of the treaty country. performed unless they apply for a reduced Step 4. Complete Step 4 if you have
However, if you are claiming a benefit rate of withholding using Form 13930. other income on which no tax was
under the student/trainee or teacher/ withheld. Generally, nonresident aliens
researcher article of a treaty, you generally Required Withholding Form cannot take the standard deduction. Also,
only need to have been a resident of the any itemized deductions to which you are
treaty country immediately before (or at For compensation you receive for entitled may be limited. See Pub. 519 for
the time) you came to the United States. independent personal services, complete more information.
Form 8233 to claim a tax treaty
Compensation for Independent withholding exemption for part or all of that The above instructions generally
Personal Services income. ! apply to the 2021 Form W-4. See
CAUTION the subsequent year Form W-4
Independent personal services are Compensation for Dependent and its instructions for withholding that
services performed as an independent occurs after 2021.
Personal Services
contractor in the United States by a
nonresident alien who is self-employed Dependent personal services are services
rather than an employee. Compensation performed as an employee in the United Compensatory Scholarship or
for such services includes payments for States by a nonresident alien. Dependent Fellowship Income
contract labor; payments for professional personal services include compensatory In general, scholarship or fellowship
services, such as fees to an attorney, scholarship or fellowship income (defined income is compensatory to the extent it
physician, or accountant, if the payments later). Compensation for such services represents payment for past, present, or
are made directly to the person performing includes wages, salaries, fees, bonuses, future services (for example, teaching or
the services; consulting fees; and commissions, and similar designations for research) performed by a nonresident
honoraria paid to visiting professors, amounts paid to an employee. alien as an employee and the
teachers, researchers, scientists, and performance of those services is a
prominent speakers. Required Withholding Form(s) condition for receiving the scholarship or
fellowship (or tuition reduction).
Business profits. Certain treaties do not Complete Form 8233 for compensation
have an independent personal services you receive for dependent personal Example. XYZ University awards a
article. Payments for independent services only if you are claiming a tax scholarship to George, a nonresident alien
personal services may be covered under treaty withholding exemption for part or all student. The only condition of the
the business profits article of an applicable of that income. scholarship is that George attends classes
income tax treaty. If you are eligible to and maintains a minimum level of

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academic performance. The scholarship are claiming a tax treaty withholding • Are not trying to claim tax treaty
income is not compensatory because exemption for both types of income. benefits for a country with which the
George is not required to perform services United States does not have a ratified tax
Alternate withholding election. A
as an employee as a condition for treaty;
withholding agent can elect to withhold on
receiving the scholarship. • Are not trying to claim tax treaty
the taxable portion of noncompensatory
benefits that do not exist in your treaty;
scholarship or fellowship income of a
Required Withholding Form(s) nonresident alien temporarily present in • Complete lines 11 through 14 in
sufficient detail to allow the IRS to
Compensatory scholarship or fellowship the United States under an “F,” “J,” “M,” or
determine the tax treaty benefit you are
income is considered to be dependent “Q” visa as if it were compensatory
claiming; and
personal services income. Therefore, scholarship or fellowship income
complete Form 8233 for this income if you (provided the nonresident alien is not • Complete the required certification in
Part III.
are claiming a tax treaty withholding claiming treaty benefits with respect to that
exemption for part or all of that income. income). The withholding agent makes
this election by requesting that the Specific Instructions
For any part of this compensatory nonresident alien complete Form W-4
income for which you are not claiming a using the instructions in Rev. Proc. 88-24,
tax treaty withholding exemption, use 1988-1 C.B. 800. Indian students should Part I
Form W-4 or the Tax Withholding also see Rev. Proc. 93-20, 1993-1 C.B. Line 2
Estimator at IRS.gov/Individuals/Tax- 528. You must furnish a U.S. taxpayer
Withholding-Estimator. For the Form W-4, Withholding Agent identification number on this form. In most
cases, you must enter your SSN on line 2.
see Completing your Form W-4, earlier. Any person, U.S. or foreign, that has
Noncompensatory Scholarship control, receipt, or custody of an amount If you do not have an SSN and are not
or Fellowship Income subject to withholding or that can disburse eligible to get one, you must get an ITIN.
or make payments of an amount subject to To apply for an ITIN, file Form W-7 with
Noncompensatory scholarship or withholding is a withholding agent. The the IRS. In most cases, you apply for an
fellowship income is scholarship or withholding agent can be an individual, ITIN when you file your tax return for which
fellowship income that is not corporation, partnership, trust, you need the ITIN. However, if the reason
compensatory scholarship or fellowship association, or any other entity, including for your ITIN request is because you need
income (defined earlier). (but not limited to) any foreign to provide Form 8233 to the withholding
intermediary, foreign partnership, and U.S. agent, you must file Form W-7 and provide
In most cases, the taxable portion of branch of certain foreign banks and proof that you are not eligible for an SSN
noncompensatory scholarship or insurance companies. In most cases, the (your Form SS-5 was rejected by the SSA)
fellowship income (defined next) paid to a person who pays (or causes to be paid) and include a Form 8233. Allow 7 weeks
nonresident alien is subject to withholding the amount subject to withholding to the for the IRS to notify you of your ITIN
at: nonresident alien individual (or to his or application status (9 to 11 weeks if you
• 30%; or her agent) must withhold. submit the application during peak
• 14% if the nonresident alien is
temporarily present in the United States Beneficial Owner processing periods (January 15 through
April 30) or if you’re filing from overseas).
under an "F," "J," "M," or "Q" visa. The beneficial owner of income is in most
Taxable portion of noncompensatory cases the person who is required under For details on how to apply for an ITIN,
scholarship or fellowship income. If U.S. tax principles to include the income in see Form W-7 and its instructions. Get
you were a degree candidate, the amount gross income on a tax return. A person is Form W-7 online at IRS.gov/Forms. For
of this type of income that you used for not a beneficial owner of income, more information on obtaining an ITIN, go
expenses other than tuition and however, to the extent that person is to IRS.gov/ITIN.
course-related expenses (fees, books, receiving the income as a nominee, agent,
supplies, and equipment) is taxable in or custodian, or to the extent the person is If you have applied for an SSN or ITIN
most cases. For example, in most cases a conduit whose participation in a but have not yet received it, you can
amounts used for room, board, and travel transaction is disregarded. In the case of attach a copy of a completed Form W-7 or
are taxable. If you were not a degree amounts paid that do not constitute SS-5 showing that a number has been
candidate, the full amount of the income, beneficial ownership is applied for.
scholarship or fellowship income is determined as if the payment were
taxable in most cases. income. An ITIN is for tax use only. It does
! not entitle you to social security
CAUTION benefits or change your
Required Withholding Form Avoid Common Errors employment or immigration status under
To ensure that your Form 8233 is promptly U.S. law.
In most cases, you should complete Form accepted, be sure that you:
exemption for this type of income. Form •
W-8BEN to claim a tax treaty withholding Answer all applicable questions Expired ITIN. Generally, ITINs issued
completely; after December 31, 2012, will remain in
benefit is being claimed. •
W-8BEN is not required unless a treaty Specify the tax year for which this form effect as long as the individual to whom
will be effective in the space provided the ITIN was issued filed a tax return (or is
Exception. If you are receiving both above Part I of the form; included as a dependent on the tax return
compensation for personal services • Enter your complete name, addresses, of another taxpayer) at least once in the
(including compensatory scholarship or and identifying number(s) in Part I; last 3 tax years. Otherwise, the ITIN will
fellowship income) and noncompensatory • Have attached the required statement expire at the end of the third consecutive
scholarship or fellowship income from the described in the line 10 instructions if you tax year in which the individual did not file
same withholding agent, you can use one are a foreign student, trainee, professor/ a tax return. All expired ITINs must be
Form 8233 for both types of income. teacher, or researcher; renewed before being used on a U.S. tax
However, this exception applies only if you return.

Instructions for Form 8233 (Rev. 10-2021) -3-

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For more information, go to IRS.gov/ Line 8 “teaching one chemistry course per
ITIN. In most cases, you must enter your date of semester to undergraduate students.”
Line 3 entry into the United States that relates to • A nonresident alien professor or
If your country of residence for tax your current nonimmigrant status. For teacher can enter “teaching at ABC
purposes has issued you a tax example, enter the date of arrival shown University.”
identification number, enter it here. For on your current Immigration Form I-94, • A nonresident alien researcher can
example, if you are a resident of Canada, Arrival-Departure Record. enter “research at ABC University's school
for liquid crystal research.”
enter your Social Insurance Number. Exception. If you are claiming a tax treaty • A nonresident alien business/vocational
benefit that is determined by reference to trainee can enter “neurosurgical residency
Line 4 more than one date of arrival, enter the at ABC Hospital” or “one-year internship in
Your permanent residence address is the earlier date of arrival. For example, you hydraulic engineering at XYZ
address in the country where you claim to are currently claiming treaty benefits (as a Corporation.”
be a resident for purposes of that country's teacher or a researcher) under Article 15
income tax. If you are completing Form of the tax treaty between the United States Line 11b
8233 to claim a tax treaty withholding and Norway. You previously claimed Enter the total amount of compensation for
exemption, you must determine your treaty benefits (as a student) under Article personal services you will receive from
residency in the manner required by the 16, paragraph 1, of that treaty. Under this withholding agent during the tax year.
treaty. Do not show the address of a Article 16, paragraph 4, of that treaty, the Enter an estimated amount if you do not
financial institution, a post office box, or an combination of exemptions under Articles know the exact amount.
address used solely for mailing purposes. 15 and 16, paragraph 1, cannot extend
If you are an individual who does not have beyond 5 tax years from the date you Line 12a
a tax residence in any country, your entered the United States. If Article 16, Enter the specific treaty on which you are
permanent residence is where you paragraph 4, of that treaty applies, enter basing your claim for exemption from
normally reside. on line 8 the date you entered the United withholding (for example, “U.S.–Germany
Most tax treaties that provide for a tax States as a student. tax treaty” or “U.S.–Belgium tax treaty”).
treaty withholding exemption for students, Line 9a Line 12b
trainees, teachers, or researchers require Enter your current nonimmigrant status. Enter the specific article of the treaty
that the recipient be a resident of the For example, enter your current identified on line 12a on which you are
treaty country at the time of, or nonimmigrant status shown on your basing your claim for exemption from
immediately before, entry into the United current Immigration Form I-94. withholding (for example, “Article 14,
States. Thus, in most cases, a student or paragraph 2,” or “Article 7 (business
researcher can claim the withholding Line 9b profits)”).
exemption even if he or she no longer has Enter the date your current nonimmigrant
a permanent address in the treaty country status expires. For example, you can enter If you are a resident of a country that
after entry into the United States. If this is the date of expiration shown on your has a services permanent establishment
the case, you can provide a U.S. address current Immigration Form I-94. Enter “DS” provision in the treaty (for example, Article
on line 4 and still be eligible for the on line 9b if the date of expiration is based 5, paragraph 9, of the United States–
withholding exemption if all other on “duration of status.” Canada treaty) and you are claiming to be
conditions required by the tax treaty are exempt from withholding because you are
met. You must also identify on line 12a Line 10 not performing services for more than the
and/or line 13b the tax treaty country of Nonresident alien students, trainees, specified period under that provision,
which you were a resident at the time of, professors/teachers, and researchers enter that treaty provision.
or immediately before, your entry into the using Form 8233 to claim a tax treaty Line 12c
United States. withholding exemption for compensation
Line 6 for personal services must attach a If all income received for the services
statement to Form 8233. The format and performed to which this Form 8233
Enter your U.S. visa type. For example, contents of the required statements are applies is exempt, write “All.” If only part is
foreign students are usually granted an shown in Appendix A and Appendix B in exempt, enter the exact dollar amount that
“F-1” visa. Foreign professors, teachers, Pub. 519. is exempt from withholding.
or researchers are usually granted a “J-1”
visa. Business/vocational trainees are Line 12d
usually granted an “M-1” visa; however, Part II If you are claiming a benefit under either
some persons granted a “J-1” visa may Line 11a the income from employment/dependent
also be considered business/vocational personal services article or the income
trainees (for example, a person admitted For compensation for independent from independent services/business
to complete a postgraduate residency in personal services, examples of profits article of the treaty, you must be a
medicine). acceptable descriptions to enter on this resident of the treaty country. However, if
line include “consulting contract to design you are claiming a benefit under the
If you do not have, or do not need, a software” or “give three lectures at XYZ student/trainee or teacher/researcher
visa, write “None.” University.” article of a treaty, you generally only need
Spouses and dependents For compensation for dependent to have been a resident of the treaty
! admitted on secondary visas (for personal services, acceptable country at the time of, or immediately
CAUTION example, “F-2,” “J-2,” “H-4,” and descriptions to enter on this line include before, your entry into the United States.
“O-3” visas) are usually not eligible to the following examples. Line 13b
claim the same treaty benefits as the • A nonresident alien student can enter
primary visa holder. “part-time library assistant,” “part-time Enter the specific treaty on which you are
on-campus restaurant worker,” or basing your claim for exemption from
withholding (for example, “U.S.–Germany
tax treaty”).

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Line 13c exemption from withholding cannot be complying with these laws and to allow us
Enter the specific article of the treaty readily determined (for example, you know to figure and collect the right amount of
identified on line 13b on which you are the nonresident alien has a fixed base or tax. Code section 6109 requires taxpayers
basing your claim for exemption from permanent establishment in the United and withholding agents to provide their
withholding (for example, “Article 20, States). identification numbers. Routine uses of
this information include giving it to the
paragraph 3”). If you accept Form 8233 and later find Department of Justice for civil and criminal
Line 14 that either of the situations described litigation, and cities, states, the District of
above applies, you must promptly notify Columbia, and U.S. commonwealths and
Provide sufficient facts to justify the the IRS (by writing to the address provided possessions for use in administering their
exemption from withholding claimed on earlier) and you must begin withholding on tax laws. We may also disclose this
line 12 and/or line 13. Be sure you provide any amounts not yet paid. Also, if you are information to other countries under a tax
enough details to allow the IRS to notified by the IRS that the nonresident treaty, to federal and state agencies to
determine the tax treaty benefit you are alien's eligibility for the exemption from enforce federal nontax criminal laws, or to
claiming. withholding is in doubt or that the federal law enforcement and intelligence
nonresident alien is not eligible for agencies to combat terrorism. If a
Part IV exemption from withholding, you must nonresident alien fails to provide a
begin withholding immediately. See properly completed form, the withholding
Withholding Agent's Regulations section 1.1441-4(b)(2)(iii) for agent cannot accept it and is required to
Responsibilities examples illustrating these rules. withhold. If a withholding agent accepts a
When the nonresident alien individual Form 8233 as completed and later finds
If you submit an incorrect Form 8233,
gives you Form 8233, review it to see if that any of the facts or statements made
the IRS will notify you that the form
you are satisfied that the exemption from on the form are false, or that a nonresident
submitted is not acceptable and that you
withholding is warranted. If you are alien's eligibility for the exemption is in
must begin withholding immediately.
satisfied, based on the facts presented, doubt, the withholding agent is required to
Examples of incorrect Forms 8233
complete and sign the certification in Part notify the IRS and begin withholding;
include:
IV. failure to do so may result in penalties.
• Any Form 8233 that claims a tax treaty
You will need three copies of the benefit that does not exist or is obviously You are not required to provide the
completed Form 8233. Each copy of Form false, and information requested on a form that is
8233 must include any attachments • Any Form 8233 that has not been subject to the Paperwork Reduction Act
submitted by the nonresident alien completed in sufficient detail to allow unless the form displays a valid OMB
individual. Give one copy of the completed determination of the correctness of the tax control number. Books or records relating
Form 8233 to the nonresident alien treaty benefit or exemption claimed. to a form or its instructions must be
individual. Keep a copy for your records. retained as long as their contents may
Within 5 days of your acceptance, forward If the IRS rejects Form 8233, you
one copy to: should notify the individual who submitted become material in the administration of
it and allow the individual to submit a any Internal Revenue law. Generally, tax
Department of the Treasury revised form if the individual still believes returns and return information are
Internal Revenue Service he or she is entitled to the exemption. confidential, as required by section 6103.
Philadelphia, PA 19255-0725
Signature The time needed to complete and file
this form will vary depending on individual
You can also fax Form 8233 to You or your authorized agent must sign circumstances. The estimated average
877-824-9781 or 267-466-1365. and date Form 8233. See Regulations time is: Recordkeeping, 3 hr., 44 min.;
You are limited to 100 pages at section 1.1441-7(c) for information about Learning about the law or the form, 2
one time. authorized agents. hr., 39 min.; Preparing and sending the
form to IRS, 2 hr., 26 min.
The exemption from withholding is Privacy Act and Paperwork Reduction
effective for payments made retroactive to Act Notice. We ask for the information on If you have comments concerning the
the date of the first payment covered by this form to carry out the Internal Revenue accuracy of these time estimates or
Form 8233, even though you must wait at laws of the United States. You are not suggestions for making this form simpler,
least 10 days after you have properly required to request a tax treaty withholding we would be happy to hear from you. You
mailed Form 8233 to the IRS to see exemption. However, if you want to can send us comments from IRS.gov/
whether the IRS has any objections to the receive exemption from withholding on FormComments. You can write to the
Form 8233. compensation for independent (and Internal Revenue Service, Tax Forms and
You must not accept Form 8233, and certain dependent) personal services, you Publications, 1111 Constitution Ave. NW,
you must withhold, if either of the following are required to give us this information so IR-6526, Washington, DC 20224. Do not
applies. that we can verify eligibility under the send the tax form to this address. Instead,
• You know, or have reason to know, that relevant tax treaty and confirm proper tax give it to your withholding agent.
any of the facts or statements on Form treatment. Our legal right to ask for this
8233 may be false. information is Internal Revenue Code
• You know, or have reason to know, that sections 1441, 3401, and 3402. We need
the nonresident alien's eligibility for the this information to ensure that you are

Instructions for Form 8233 (Rev. 10-2021) -5-

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