Form 8233
Form 8233 is an official document issued by the United States Internal Revenue Service (IRS) which is used by nonresident alien individuals for the purpose to claim exemption from withholdings on payment received after providing independent and certain dependent personal services.
Form 8322 instructions are as appended below:
But, one form (Form 8233) for filing a claim pertaining to tax treaty exemption may be used for both,
Along with other facts, it is important to know for Form 8233 that:
Following are the key terms to know for form 8233:
Non-resident Alien (NRA): Someone not having green card status in the US or does not meet the substantial presence test – the person is not a US citizen, therefore, but pays taxes due to income earned by the provision of the services in the United States
Taxpayer Identification Number (TIN)
Employer Identification Number (EIN)
Individual Taxpayer Identification Number (ITIN)
Pending US adoptions’ Taxpayer Numbers: Adoption Taxpayer Identification Number (ATIN) and Preparer Taxpayer Identification Number (PTIN)
Tax treaty: Bilateral agreement between two countries mentioning therein taxation rules and regulations for the citizens’ incomes
Withholding Agent: Any individual custodian of the withholdings
Dependent Personal Services: Services provided by an NRA who is employed with some employer
Independent Personal Services: The provision of services by an NRA who is self-employed
Please visit the IRS official page for the latest and updated information - IRS Form 8233