Fill out 8233 (Exemption From Withholding on Compensation for Independent Personal Services) online
Form 8233 is used by nonresident alien individuals to claim an exemption from withholding on compensation for independent personal services (and in some cases, dependent personal services) based on an income tax treaty between the United States and their country of residence.
How to fill out 8233 (Exemption From Withholding on Compensation for Independent Personal Services)
Enter personal information
Provide your name, U.S. and foreign addresses, U.S. taxpayer identification number (SSN or ITIN), foreign tax identification number, country of citizenship, and immigration status.
Claim the treaty exemption
Identify the tax treaty country, the specific treaty article, the amount of income subject to the exemption, and the tax year. Describe the services you are performing.
Attach a required statement
Prepare a written statement explaining why you qualify for the treaty benefit. Include sufficient facts to justify the exemption (type of services, duration of stay, etc.).
Sign and submit to withholding agent
Sign and date the form under penalties of perjury, and provide it to the U.S. payer. The payer will review the form and forward a copy to the IRS.
About 8233 (Exemption From Withholding on Compensation for Independent Personal Services)
Who needs this form
Nonresident aliens who perform independent personal services in the U.S. and qualify for a tax treaty exemption. Commonly used by visiting scholars, researchers, consultants, and foreign athletes or entertainers.
Where to submit
Provide the completed form to the withholding agent (the U.S. entity paying you). The withholding agent must then forward a copy to the IRS within 5 days.
Source and content freshness
- Reviewed: 2026-02-16
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not identifying the correct tax treaty article and country
- Filing Form 8233 when Form W-8BEN is more appropriate (for investment income)
- Forgetting to attach a required statement explaining eligibility for the treaty exemption
- Not filing a new form when the tax year changes or circumstances change
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What is the difference between Form 8233 and Form W-8BEN?
Form 8233 is specifically for claiming treaty exemptions on compensation for personal services (wages, consulting fees, etc.). Form W-8BEN is used to claim treaty benefits on other types of income such as interest, dividends, royalties, and other fixed or determinable annual or periodic income.
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