Edit
Fill out
Sign
Export or Print
IRS Form 8233

Form 8233 is a paper that foreigners should use when they want to receive an exemption from retention on compensation for their personal services. In general, there are a lot of features concerning so-called nonresident aliens in the US, and this process is not an exception. Personal services are the self-employed activities of foreigners in the United States. There is a variety of compensation types for such services, including the following:

  • labor payments for contract working
  • consulting fees
  • professional service payments, e.g., lawyer’s work, and so on.

How to Fill Out Form 8233

1. Identify the tax year

First of all, there are three empty fields you need to enter to specify the year related to your tax compensation application. Complete all of them according to the given instructions.

step 1 - identify the tax year - filling out irs form 8233

2. Enter the beneficial owner’s full name and identification numbers

Write the name in the first field and ensure you enter it correctly.

step 2.1 - enter the beneficial owner’s full name and identification numbers - filling out irs form 8233

In the second line, you should write your SSN, or if you don’t have any, you should apply for ITIN in advance and to enter it in this field.

step 2.2 - enter the beneficial owner’s full name and identification numbers - filling out irs form 8233

Fill out your foreign tax identification number if you have any in the third line as it is required. For instance, you can write here your Social Insurance Number if the country of your residence has issued you a tax identification number.

step 2.3 - enter the beneficial owner’s full name and identification numbers - filling out irs form 8233

3. Enter your permanent residence address

Fill out the full address of the country where you claim to be a resident, including the name of the country, city, street, and postal code. If you don’t have any residency right now, your current address is what you should write in this field.

step 3.1 - enter your permanent residence address - filling out irs form 8233

In the fifth line, you are required to enter your address in the US. Fill out the name of the state, city, street, and zip code here. Do not use any abbreviations for identifying the country.

step 3.2 - enter your permanent residence address - filling out irs form 8233

4. Complete the other fields in the first section

Filling out the sixth line, you need to specify the type of your visa in the US. Depending on the activity you perform on the territory of the US.

step 4.1 - complete the other fields in the first section - filling out irs form 8233

In the 7a and 7b fields, enter the country issuing passport and its number. Note that the residents of Mexico and Canada do not need to fill out these lines.

step 4.2 - complete the other fields in the first section - filling out irs form 8233

Enter the data about your current nonimmigrant status, including the dates of your entry into the US and of your nonimmigrant status expiration.

step 4.3 - complete the other fields in the first section - filling out irs form 8233

And finally, check the box in line number ten if you meet the specified requirements. In particular, you need to mark it if you are an international student, trainee, professor/teacher, or researcher.

step 4.4 - complete the other fields in the first section - filling out irs form 8233

5. Specify the services you perform and the expected compensation

Filling a field identified as 11a, you need to describe what personal services you provide. For example, foreign teachers and professors can identify something like “teaching at the Harvard University,” and students can write about their part-time work such as library assistance or work at the restaurant.

step 5.1 - specify the services you perform and the expected compensation - filling out irs form 8233

Enter the total amount of compensation you expect to receive from the withholding agent. If you don’t know the specific figure, then enter an approximate one.

step 5.2 - specify the services you perform and the expected compensation - filling out irs form 8233

6. Specify your rights for exemption

Enter the specific document and the specific article on which you are basing your claim for exemption from retention.

step 6.1 - specify your rights for exemption - filling out irs form 8233

Enter the amount of total compensation and identify the country of residence.

step 6.2 - specify your rights for exemption - filling out irs form 8233

7. Enter the data about the non-compensatory scholarship or fellowship income

Complete the required information in fields 13a – 13d regarding the amount of scholarship or fellowship income, tax treaty, and articles from it that confirms your right for exemption from withholding and expects total income from tax.

step 7 - enter the data about the non-compensatory scholarship or fellowship income - filling out irs form 8233

8. Confirm your right for the exemption from withholding in details

Fill out the detailed and reasoned facts why you should receive the exemption from withholding. Ensure that the provided information is enough for allowing the IRS to determine the tax treaty benefit you are asking for.

step 8.1 - confirm your right for the exemption from withholding in details - filling out irs form 8233

Put your signature and date of applying at the end of the section. Check all data one more time to avoid accidental mistakes.

step 8.2 - confirm your right for the exemption from withholding in details - filling out irs form 8233

9. Complete the section devoted to responsibilities of Withholding Agent

Check Form 8233 filled out by the nonresident alien, and if you are satisfied with provided data, you can complete and sign the certification in Part IV. Enter your name, EIN, address, and phone number in the appropriate empty fields.

step 9.1 - complete the section devoted to responsibilities of withholding agent - filling out irs form 8233

And finally, put your signature at the bottom of the Form as a withholding agent, and do not forget to indicate the date of filling in.

step 9.2 - complete the section devoted to responsibilities of withholding agent - filling out irs form 8233