Instructions for Form 8233

Instructions for Form 8233

(Rev. December 2025)

(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 Revenue Code

unless otherwise noted.

Future Developments

For the latest information about developments related to

Form 8233 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form8233.

Caution: You must know the terms of the tax treaty

between the United States and the treaty country to

properly complete Form 8233.

General Instructions

Purpose of Form

In general, section 1441 requires 30% income tax

withholding on compensation for independent personal

services, defined later. Sections 1441, 3401, and 3402

require withholding, sometimes at 30% and sometimes at

graduated rates, on compensation for dependent personal

services, defined later. However, some payments may be

exempt from withholding because of a tax treaty.

Complete and give Form 8233 to your withholding agent if

some or all of your compensation is exempt from

withholding.

You can use Form 8233 to claim a tax treaty

withholding exemption for noncompensatory scholarship

or fellowship income only if you are also claiming a tax

treaty withholding exemption for compensation for

personal services (including compensatory scholarship or

fellowship income) received from the same withholding

agent.

Caution: If you have income from independent personal

services, you generally cannot claim a treaty exemption if

you have an office or fixed base in the United States

available to you, including if you are a partner in a

partnership that has an office or fixed base. A few treaties

include limited exceptions to this general rule.

Additional information. General information about tax

treaties is available at IRS.gov/Individuals/InternationalTaxpayers/Tax-Treaties. Also, see Pub. 901, U.S. Tax

Treaties, for a quick reference guide to the provisions of

U.S. tax treaties.

The complete text of most U.S. tax treaties can be

downloaded at IRS.gov/Businesses/InternationalBusinesses/United-States-Income-Tax-Treaties-A-to-Z.

Technical explanations for many of those treaties are also

available on that site.

Oct 24, 2025

You can get any of the forms or publications referred to

in these instructions by downloading them from IRS.gov/

Forms or ordering them from IRS.gov/OrderForms.

Giving Form 8233 to the Withholding

Agent

You must complete a separate Form 8233:

• For each tax year (be sure to specify the tax year in the

space provided above Part I of the form),

• For each withholding agent, and

• For each type of income.

Example. A nonresident alien is primarily present in

the United States as a professor but is also occasionally

invited to lecture at other educational institutions. These

lectures are not connected with his teaching obligations

but are in the nature of self-employment. For each tax

year, the professor must complete and give a separate

Form 8233 to the withholding agent at each institution in

order to claim tax treaty benefits on the separate items of

income, if the treaty so permits.

Give the completed form to the withholding agent. The

withholding agent’s responsibilities are discussed later in

Part IV.

Definitions

Nonresident Alien

If you are an alien individual (that is, an individual who is

not a U.S. citizen), specific rules apply to determine if you

are a resident alien or a nonresident alien for tax

purposes. Generally, you are a resident alien if you meet

either the “green card test” or the “substantial presence

test” for the calendar year. Any person not meeting either

test is generally a nonresident alien. Additionally, an alien

individual who qualifies as a resident of a treaty country,

defined later, or a bona fide resident of Puerto Rico,

Guam, the Commonwealth of the Northern Mariana

Islands, the U.S. Virgin Islands, or American Samoa is a

nonresident alien individual.

For more information on the tests used to determine

resident alien or nonresident alien status, see Pub. 519,

U.S. Tax Guide for Aliens. For more information on bona

fide residency in a U.S. territory, see Pub. 570, Tax Guide

for Individuals With Income From U.S. Territories.

Caution: Even though a nonresident alien individual

married to a U.S. citizen or resident alien can choose to be

treated as a resident alien for certain purposes (for

example, filing a joint income tax return), such individual is

still treated as a nonresident alien for withholding tax

purposes.

Instructions for Form 8233 (Rev. 12-2025) Catalog Number 22663B

Department of the Treasury Internal Revenue Service www.irs.gov

U.S. Person

For purposes of this form, a U.S. person is a U.S. citizen or

resident alien.

Tax Treaty Withholding Exemption

This term refers to an exemption from withholding

permitted by IRS regulations under section 1441 that is

based on a tax treaty benefit. See Resident of a Treaty

Country, next, for requirements for claiming a tax treaty

benefit on this form.

Resident of a Treaty Country

In general, an alien individual is a resident of a treaty

country if they qualify as a resident of that country (1)

under the country’s domestic law, and (2) under the terms

of the residency article of the tax treaty between the

United States and that country.

A nonresident alien can claim a tax treaty benefit on

this form only if that individual is the beneficial owner of

the income and meets the residency requirement and all

other requirements for the requested benefits under the

terms of the tax treaty.

If you are claiming a benefit under either the income

from employment/dependent personal services article or

the income from independent services/business profits

article of the treaty, you must be a resident of the treaty

country. However, if you are claiming a benefit under the

student/trainee or teacher/researcher article of a treaty,

you generally only need to have been a resident of the

treaty country immediately before (or at the time) you

came to the United States.

Compensation for Independent Personal

Services

Independent personal services are services performed as

an independent contractor in the United States by a

nonresident alien who is self-employed rather than an

employee. Compensation for such services includes

payments for contract labor; payments for professional

services, such as fees to an attorney, physician, or

accountant, if the payments are made directly to the

person performing the services; consulting fees; and

honoraria paid to visiting professors, teachers,

researchers, scientists, and prominent speakers.

Business profits. Certain treaties do not have an

independent personal services article. Payments for

independent personal services may be covered under the

business profits article of an applicable income tax treaty.

If you are eligible to claim exemption from withholding on

this type of income, complete and give Form 8233 to the

withholding agent.

Caution: Under certain treaties, such as those with

Canada, India, and Portugal, the income for services

performed by independent contractors who do not have a

fixed base in the United States may still be taxable for

services performed in the United States if they stay in the

United States for more than a specified period of time

(generally 90 or 183 days, depending on the treaty). See,

for example, Article 5, paragraph 9, of the United States–

Canada income tax treaty and Article 15, paragraph 1(b),

of the United States–India income tax treaty. Often, these

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contractors cannot claim an exemption from withholding at

the time of payment because they do not know whether

their stay will exceed the specified period.

Public entertainers. In most cases, athletes and

entertainers are not exempt from tax on income derived

from their activities. Most treaties have a special article

that covers them that takes precedence over the

independent personal services and dependent personal

services articles of treaties. Athletes and entertainers may

be exempt in some treaties, but only if the total amount

they are paid for the year is below a dollar amount

threshold. Typically, the IRS cannot accept Form 8233

because the exemption is based on factors that cannot be

determined until after the end of the year. These

individuals are subject to 30% withholding from gross

income paid for personal services performed unless they

have a Central Withholding Agreement with the IRS. For

more information on Central Withholding Agreements, go

to IRS.gov/CWA.

Required Withholding Form

For compensation you receive for independent personal

services, complete Form 8233 to claim a tax treaty

withholding exemption for part or all of that income.

Compensation for Dependent Personal Services

Dependent personal services are services performed as

an employee in the United States by a nonresident alien.

Dependent personal services include compensatory

scholarship or fellowship income, defined later.

Compensation for such services includes wages, salaries,

fees, bonuses, commissions, and similar designations for

amounts paid to an employee.

Required Withholding Form(s)

Complete Form 8233 for compensation you receive for

dependent personal services only if you are claiming a tax

treaty withholding exemption for part or all of that income.

For compensation for which you are not claiming a tax

treaty withholding exemption, use Form W-4, Employee’s

Withholding Certificate, or you can also calculate your

withholding online with the Tax Withholding Estimator at

IRS.gov/FormW4App.

Completing your Form W-4. To complete your Form

W-4, see the Instructions for Form W-4 and Notice 1392,

Supplemental Form W-4 Instructions for Nonresident

Aliens.

Compensatory Scholarship or Fellowship

Income

In general, scholarship or fellowship income is

compensatory to the extent it represents payment for past,

present, or future services (for example, teaching or

research) performed by a nonresident alien as an

employee and the performance of those services is a

condition for receiving the scholarship or fellowship (or

tuition reduction).

Instructions for Form 8233 (Rev. 12-2025)

Example. XYZ University awards a scholarship to

George, a nonresident alien student. The only condition of

the scholarship is that George attends classes and

maintains a minimum level of academic performance. The

scholarship income is not compensatory because George

is not required to perform services as an employee as a

condition for receiving the scholarship.

Required Withholding Form(s)

Compensatory scholarship or fellowship income is

considered to be dependent personal services income.

Therefore, complete Form 8233 for this income if you are

claiming a tax treaty withholding exemption for part or all

of that income.

For any part of this compensatory income for which you

are not claiming a tax treaty withholding exemption, use

Form W-4 or the Tax Withholding Estimator at IRS.gov/

W4App. For the Form W-4, see Completing your Form

W-4, earlier.

Noncompensatory Scholarship or Fellowship

Income

Noncompensatory scholarship or fellowship income is

scholarship or fellowship income that is not compensatory

scholarship or fellowship income, defined earlier.

In most cases, the taxable portion of noncompensatory

scholarship or fellowship income, defined next, paid to a

nonresident alien is subject to withholding at:

• 30%; or

• 14% if the nonresident alien is temporarily present in

the United States under an "F," "J," "M," or "Q" visa.

Taxable portion of noncompensatory scholarship or

fellowship income. If you were a degree candidate, the

amount of this type of income that you used for expenses

other than tuition and course-related expenses (fees,

books, supplies, and equipment) is taxable in most cases.

For example, in most cases, amounts used for room,

board, and travel are taxable. If you were not a degree

candidate, the full amount of the scholarship or fellowship

income is taxable in most cases.

Required Withholding Form

In most cases, you should complete Form W-8BEN to

claim a tax treaty withholding exemption for this type of

income. Form W-8BEN, Certificate of Foreign Status of

Beneficial Owner for United States Tax Withholding and

Reporting (Individuals), is not required unless a treaty

benefit is being claimed.

Exception. If you are receiving both compensation for

personal services (including compensatory scholarship or

fellowship income) and noncompensatory scholarship or

fellowship income from the same withholding agent, you

can use one Form 8233 for both types of income.

However, this exception applies only if you are claiming a

tax treaty withholding exemption for both types of income.

under an “F,” “J,” “M,” or “Q” visa as if it were compensatory

scholarship or fellowship income (provided the

nonresident alien is not claiming treaty benefits with

respect to that income). The withholding agent makes this

election by requesting that the nonresident alien complete

Form W-4 using the instructions in Rev. Proc. 88-24,

1988-1 C.B. 800. Indian students should also see Rev.

Proc. 93-20, 1993-1 C.B. 528.

Withholding Agent

Any person, U.S. or foreign, that has control, receipt, or

custody of an amount subject to withholding or that can

disburse or make payments of an amount subject to

withholding is a withholding agent. The withholding agent

can be an individual, corporation, partnership, trust,

association, or any other entity, including (but not limited

to) any foreign intermediary, foreign partnership, and U.S.

branch of certain foreign banks and insurance companies.

In most cases, the person who pays (or causes to be paid)

the amount subject to withholding to the nonresident alien

individual (or to their agent) must withhold.

Beneficial Owner

The beneficial owner of income is in most cases the

person who is required under U.S. tax principles to include

the income in gross income on a tax return. A person is

not a beneficial owner of income, however, to the extent

that person is receiving the income as a nominee, agent,

or custodian, or to the extent the person is a conduit

whose participation in a transaction is disregarded. In the

case of amounts paid that do not constitute income,

beneficial ownership is determined as if the payment were

income.

Avoid Common Errors

To ensure that your Form 8233 is promptly accepted, be

sure that you:

• Answer all applicable questions completely;

• Specify the tax year for which this form will be effective

in the space provided above Part I of the form;

• Enter your complete name, addresses, and tax

identification number(s) in Part I;

• Have attached the required statement described in the

line 10 instructions if you are a foreign student, trainee,

professor/teacher, or researcher;

• Are not trying to claim tax treaty benefits for a country

with which the United States does not have a ratified tax

treaty;

• Are not trying to claim tax treaty benefits that do not

exist in your treaty;

• Complete in Part II, lines 11 through 14, in sufficient

detail to allow the IRS to determine the tax treaty benefit

you are claiming; and

• Complete the required certification in Part III.

Alternate withholding election. A withholding agent

can elect to withhold on the taxable portion of

noncompensatory scholarship or fellowship income of a

nonresident alien temporarily present in the United States

Instructions for Form 8233 (Rev. 12-2025)

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Specific Instructions

Part I—Identification of Beneficial

Owner

Line 2

You must furnish a U.S. taxpayer identification number

(TIN) on this form. In most cases, you must enter your

SSN on line 2.

If you do not have an SSN and are not eligible to get

one, you must get an ITIN. To apply for an ITIN, file Form

W-7, Application for IRS Individual Taxpayer Identification

Number, with the IRS. In most cases, you apply for an ITIN

when you file your tax return for which you need the ITIN.

However, if the reason for your ITIN request is because

you need to provide Form 8233 to the withholding agent,

you must file Form W-7 with the required documentation.

See Pub. 1915, Understanding Your IRS ITIN, and

Instructions for Form W-7 for the required documentation

needed for your ITIN application.

For more information on ITINs, go to IRS.gov/ITIN.

If you have applied for an SSN or ITIN but have not yet

received it, you can attach a copy of a completed Form

W-7 or SS-5 showing that a number has been applied for.

Caution: An ITIN is for tax use only. It does not entitle you

to social security benefits or change your employment or

immigration status under U.S. law.

Expired ITIN. Generally, ITINs will remain in effect as

long as the individual to whom the ITIN was issued filed a

tax return (or is included as a dependent on the tax return

of another taxpayer) at least once in the last 3 tax years.

Otherwise, the ITIN will expire at the end of the third

consecutive tax year in which the individual did not file a

tax return. All expired ITINs must be renewed before being

used on a U.S. tax return.

For more information on how to renew ITINs, go to

IRS.gov/ITIN.

Line 3

If your country of residence for tax purposes has issued

you a tax identification number, enter it here. For example,

if you are a resident of Canada, enter your Social

Insurance Number.

Line 4

Your permanent residence address is the address in the

country where you claim to be a resident for purposes of

that country’s income tax. If you are completing Form

8233 to claim a tax treaty withholding exemption, you

must determine your residency in the manner required by

the treaty. Do not show the address of a financial

institution, a post office box, or an address used solely for

mailing purposes. If you are an individual who does not

have a tax residence in any country, your permanent

residence is where you normally reside.

Most tax treaties that provide for a tax treaty

withholding exemption for students, trainees, teachers, or

researchers require that the recipient be a resident of the

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treaty country at the time of, or immediately before, entry

into the United States. Thus, in most cases, a student or

researcher can claim the withholding exemption even if

they no longer have a permanent address in the treaty

country after entry into the United States. If this is the

case, you can provide a U.S. address on line 4 and still be

eligible for the withholding exemption if all other conditions

required by the tax treaty are met. You must also identify

on line 12a and/or line 13b the tax treaty country of which

you were a resident at the time of, or immediately before,

your entry into the United States.

Line 6

Enter your U.S. visa type. For example, foreign students

are usually granted an “F-1” visa. Foreign professors,

teachers, or researchers are usually granted a “J-1” visa.

Business/vocational trainees are usually granted an “M-1”

visa; however, some persons granted a “J-1” visa may also

be considered business/vocational trainees (for example,

a person admitted to complete a postgraduate residency

in medicine).

If you do not have, or do not need, a visa, write “None.”

Caution: Spouses and dependents admitted on

secondary visas (for example, “F-2,” “J-2,” “H-4,” and “O-3”

visas) are usually not eligible to claim the same treaty

benefits as the primary visa holder.

Line 8

In most cases, you must enter your date of entry into the

United States that relates to your current nonimmigrant

status. For example, enter the date of arrival shown on

your electronic arrival/departure record from the U.S.

Customs and Border Protection (CBP) I-94 website, which

can be viewed on the Department of Homeland Security

web page.

Exception. If you are claiming a tax treaty benefit that is

determined by reference to more than one date of arrival,

enter the earlier date of arrival. For example, you are

currently claiming treaty benefits (as a teacher or a

researcher) under Article 15 of the tax treaty between the

United States and Norway. You previously claimed treaty

benefits (as a student) under Article 16, paragraph 1, of

that treaty. Under Article 16, paragraph 4, of that treaty,

the combination of exemptions under Articles 15 and 16,

paragraph 1, cannot extend beyond 5 tax years from the

date you entered the United States. If Article 16,

paragraph 4, of that treaty applies, enter on line 8 the date

you entered the United States as a student.

Line 9a

Enter your current nonimmigrant status. For example,

enter your current nonimmigrant status shown on your

electronic arrival/departure record from the CBP I-94

website.

Line 9b

Enter the date your current nonimmigrant status expires.

For example, you can enter the date of expiration shown

on your electronic arrival/departure record from the CBP

I-94 website. Enter “DS” on line 9b if the date of expiration

is based on “duration of status.”

Instructions for Form 8233 (Rev. 12-2025)

Line 10

Nonresident alien students, trainees, professors/teachers,

and researchers using Form 8233 to claim a tax treaty

withholding exemption for compensation for personal

services must attach a statement to Form 8233. The

format and contents of the required statements are shown

in Appendix A and Appendix B in Pub. 519.

Line 12d

Part II—Claim for Tax Treaty

Withholding Exemption

If you are claiming a benefit under either the income from

employment/dependent personal services article or the

income from independent services/business profits article

of the treaty, you must be a resident of the treaty country.

However, if you are claiming a benefit under the student/

trainee or teacher/researcher article of a treaty, you

generally only need to have been a resident of the treaty

country at the time of, or immediately before, your entry

into the United States.

Line 11a

Line 13b

For compensation for independent personal services,

examples of acceptable descriptions to enter on this line

include “consulting contract to design software” or “give

three lectures at XYZ University.”

For compensation for dependent personal services,

acceptable descriptions to enter on this line include the

following examples.

• A nonresident alien student can enter “part-time library

assistant,” “part-time on-campus restaurant worker,” or

“teaching one chemistry course per semester to

undergraduate students.”

• A nonresident alien professor or teacher can enter

“teaching at ABC University.”

• A nonresident alien researcher can enter “research at

ABC University’s school for liquid crystal research.”

• A nonresident alien business/vocational trainee can

enter “neurosurgical residency at ABC Hospital” or

“one-year internship in hydraulic engineering at XYZ

Corporation.”

Line 11b

Enter the total amount of compensation for personal

services you will receive from this withholding agent

during the tax year. Enter an estimated amount if you do

not know the exact amount.

Line 12a

Enter the specific treaty on which you are basing your

claim for exemption from withholding (for example, “U.S.–

Germany tax treaty” or “U.S.–Belgium tax treaty”).

Line 12b

Enter the specific article of the treaty identified on line 12a

on which you are basing your claim for exemption from

withholding (for example, “Article 14, paragraph 2” or

“Article 7 (business profits)”).

If you are a resident of a country that has a services

permanent establishment provision in the treaty (for

example, Article 5, paragraph 9, of the United States–

Canada treaty) and you are claiming to be exempt from

withholding because you are not performing services for

more than the specified period under that provision, enter

that treaty provision.

Line 12c

If all income received for the services performed to which

this Form 8233 applies is exempt, write “All.” If only part is

exempt, enter the exact dollar amount that is exempt from

withholding.

Instructions for Form 8233 (Rev. 12-2025)

Enter the specific treaty on which you are basing your

claim for exemption from withholding (for example, “U.S.–

Germany tax treaty”).

Line 13c

Enter the specific article of the treaty identified on line 13b

on which you are basing your claim for exemption from

withholding (for example, “Article 20, paragraph 3”).

Line 14

Provide sufficient facts to justify the exemption from

withholding claimed on line 12 and/or line 13. Be sure you

provide enough details to allow the IRS to determine the

tax treaty benefit you are claiming.

Part IV—Withholding Agent

Acceptance and Certification

Withholding Agent’s Responsibilities

When the nonresident alien individual gives you Form

8233, review it to see if you are satisfied that the

exemption from withholding is warranted. If you are

satisfied, based on the facts presented, complete and

sign the certification in Part IV.

You will need three copies of the completed Form 8233.

Each copy of Form 8233 must include any attachments

submitted by the nonresident alien individual. Give one

copy of the completed Form 8233 to the nonresident alien

individual. Keep a copy for your records. Within 5 days of

your acceptance, forward one copy to:

Department of the Treasury

Internal Revenue Service

Philadelphia, PA 19255-0725

You can also fax Form 8233 to 267-941-1365. You are

limited to 25 pages at one time.

The exemption from withholding is effective for

payments made retroactive to the date of the first payment

covered by Form 8233, even though you must wait at least

10 days after you have properly mailed Form 8233 to the

IRS to see whether the IRS has any objections to the Form

8233.

You must not accept Form 8233, and you are required

to withhold, if either of the following applies.

• You know, or have reason to know, that any of the facts

or statements on Form 8233 may be false.

• You know, or have reason to know, that the nonresident

alien’s eligibility for the exemption from withholding cannot

5

be readily determined (for example, you know the

nonresident alien has a fixed base or permanent

establishment in the United States).

If you accept Form 8233 and later find that either of the

situations described above applies, you must promptly

notify the IRS (by writing to the address provided earlier)

and you must begin withholding on any amounts not yet

paid. Also, if you are notified by the IRS that the

nonresident alien’s eligibility for the exemption from

withholding is in doubt or that the nonresident alien is not

eligible for exemption from withholding, you must begin

withholding immediately. See Regulations section

1.1441-4(b)(2)(iii) for examples illustrating these rules.

If you submit an incorrect Form 8233, the IRS will notify

you that the form submitted is not acceptable and that you

must begin withholding immediately. Examples of

incorrect Forms 8233 include:

• Any Form 8233 that claims a tax treaty benefit that does

not exist or is obviously false, and

• Any Form 8233 that has not been completed in

sufficient detail to allow determination of the correctness

of the tax treaty benefit or exemption claimed.

If the IRS rejects Form 8233, you should notify the

individual who submitted it and allow the individual to

submit a revised form if the individual still believes they are

entitled to the exemption.

Signature

You or your authorized agent must sign and date Form

8233. See Regulations section 1.1441-7(c) for information

about authorized agents.

Privacy Act and Paperwork Reduction Act Notice. We

ask for the information on this form to carry out the Internal

Revenue laws of the United States. You are not required to

request a tax treaty withholding exemption. However, if

you want to receive exemption from withholding on

compensation for independent (and certain dependent)

personal services, you are required to give us this

information so that we can verify eligibility under the

relevant tax treaty and confirm proper tax treatment. Our

legal right to ask for this information is found in sections

1441, 3401, and 3402. We need this information to ensure

6

that you are complying with these laws and to allow us to

figure and collect the right amount of tax. Section 6109

requires taxpayers and withholding agents to provide their

identification numbers. Routine uses of this information

include giving it to the Department of Justice for civil and

criminal litigation, and cities, states, the District of

Columbia, and U.S. commonwealths and territories for use

in administering their tax laws. We may also disclose this

information to other countries under a tax treaty, to federal

and state agencies to enforce federal nontax criminal

laws, or to federal law enforcement and intelligence

agencies to combat terrorism. If a nonresident alien fails to

provide a properly completed form, the withholding agent

cannot accept it and is required to withhold. If a

withholding agent accepts a Form 8233 as completed and

later finds that any of the facts or statements made on the

form are false, or that a nonresident alien’s eligibility for

the exemption is in doubt, the withholding agent is

required to notify the IRS and begin withholding; failure to

do so may result in penalties.

You are not required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by section 6103.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is: Recordkeeping, 3 hr., 44 min.; Learning

about the law or the form, 2 hr., 39 min.; Preparing and

sending the form to the IRS, 2 hr., 26 min.

If you have comments concerning the accuracy of

these time estimates or suggestions for making this form

simpler, we would be happy to hear from you. You can

send us comments through IRS.gov/FormComments. Or,

you can write to the Internal Revenue Service, Tax Forms

and Publications, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send the tax form to this

address. Instead, give it to your withholding agent.

Instructions for Form 8233 (Rev. 12-2025)