# Form 8233

URL: https://pdf.net/pdf-forms/tax-forms/form-8233
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 8233 is used by non-resident aliens to claim a tax treaty exemption on income earned from independent personal services, dependent personal services, or non-compensatory scholarship and fellowship stipends in the U.S.

Use our editable Form 8233 and fill it out online in a few clicks. Once it’s completed, download it to your device.

## Versions

- 2018 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/9a84249c9c685c2ddf1307158b621d0bcbb3947b.pdf)

## How to Fill Out Form 8233

1. Open Form 8233 in our PDF editor.
2. Read the Form 8233 instructions to see if you’re eligible for exemption.
3. Indicate the tax year for which you’re claiming exemption.
4. Enter your information and describe the services provided and compensation you received.
5. Explain the facts on which you’re basing your claims.
6. Sign the form and submit it to the withholding agent.

## Facts

### What Is Form 8233 Used For?

Form 8233 is used to claim a tax exemption for compensation for independent personal services provided by a non-resident alien in the U.S. In other words, all payments you receive while working in the U.S. as an independent contractor are subject to taxation. However, if your home country has a tax treaty with the U.S., you can avoid double taxation by submitting this form.

### Who Should Use Form 8233?

You should use Form 8233 if you are a non-resident alien receiving compensation for independent (freelance/contractor) or dependent (employee) personal services, or if you are receiving non-compensatory scholarship or fellowship income. Form 8233 instructions actually provide a very clear chart of who should and who shouldn’t use the form, so consult it before filling it out.

### When Is Form 8233 Due?

Form 8233 doesn’t have a specific due date, but you should submit it to the withholding agent before receiving the first paycheck to avoid the default withholding. However, it’s only valid for one tax year and expires on December 31st. You must submit a new form annually for each year you want to claim tax treaty benefits.

### What Happens If Form 8233 Is Not Submitted?

If Form 8233 isn’t submitted, you will forfeit the right to claim your tax exemption, and your withholding agent will automatically withhold the standard tax. This typically equals to 30% of your income, though other withholding methods exist, too.

### How and Where Do I File Form 8233?

You should submit Form 8233 to your withholding agent, which is essentially any entity or individual that provides compensation for your services. It’s their responsibility to withhold taxes from your payment, so they must be informed about potential exemptions. Keep in mind that you must submit Forms 8233 to each withholding agent separately if you have several income streams that qualify.