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Quick answer: If you’re the nonresident being paid, you don’t fax Form 8233 to the IRS. You give it to your withholding agent, usually your employer or whoever is paying you. The agent checks it, signs Part IV and, within 5 days of accepting it, faxes a copy to the IRS on 267-941-1365 (up to 25 pages at a time) or posts it to Philadelphia.
Form 8233 claims a tax treaty exemption from US withholding on pay for personal services, for a nonresident alien. Without it, independent personal services income is generally withheld at 30%. Once a withholding agent accepts the form, the treaty exemption applies, and it reaches back to the first payment the form covers.
Who does what with Form 8233
Two people handle the form, and only one of them sends anything to the IRS.
| Step | Who | What happens |
|---|---|---|
| 1 | You (the nonresident) | Complete the form and attach any statement your situation needs. |
| 2 | You | Give it to the withholding agent before you are paid. |
| 3 | The withholding agent | Reviews it and signs the Part IV certification only if satisfied the exemption is warranted. |
| 4 | The withholding agent | Makes three copies: one for you, one for its records, one for the IRS, which it faxes or posts within 5 days of accepting the form. |
| 5 | The withholding agent | Waits at least 10 days to see whether the IRS objects before relying on the form. |
Is Form 8233 the right form?
Use it to claim a treaty exemption on compensation for personal services, whether independent work or, in some cases, employment. That includes a scholarship or fellowship that pays you for services. It’s often the wrong form, though:
- No treaty exemption to claim? Use Form W-4. The IRS publishes Notice 1392 on how nonresident aliens fill it in.
- A scholarship or fellowship with no service requirement usually goes on Form W-8BEN instead.
- Athletes and entertainers generally can’t use Form 8233; the instructions point them to a Central Withholding Agreement.
- Spouses and dependants on secondary visas usually can’t claim the treaty benefits of the main visa holder.
- Independent contractors with a US office or fixed base generally can’t claim the exemption.
Filling it in, if you’re the nonresident
Complete a separate Form 8233 for each withholding agent and each type of income. Then work through the lines that most often hold it up:
- Line 2: your US taxpayer identification number, usually an SSN. If you aren’t eligible for one, you need an ITIN. An ITIN that hasn’t been used on a return for three tax years in a row expires and has to be renewed first.
- Line 4: your permanent address in your country of residence. Not a bank, a P.O. box or a mailing-only address.
- Line 8: the date you entered the US, usually from your I-94 record. If more than one date applies, use the earliest.
- Lines 11 to 14: the services, the pay, the treaty and article you’re relying on, and the facts that support the claim. Give enough for the IRS to judge it.
- Students, trainees, teachers, professors and researchers also attach the statement set out in Appendix A or B of IRS Publication 519.
Sending it, if you’re the withholding agent
Once you’ve accepted the form and signed Part IV, send the IRS its copy within 5 days, either way:
- Fax: 267-941-1365. The instructions limit you to 25 pages at a time, so split a batch of forms into several transmissions.
- Post: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0725.
Don’t accept a form you have reason to doubt. If you know, or have reason to know, that the facts on it may be false, or you can’t readily tell whether the person qualifies, don’t accept it, and withhold as normal. If you find out later, tell the IRS promptly and start withholding on payments not yet made.
How to fax Form 8233
- Check the form and its attachments, and sign the Part IV certification.
- Make your three copies: one for the individual, one for your records, one for the IRS.
- Add a cover sheet with your organisation’s name, “Form 8233” and the page count. Our fax cover sheet generator makes one.
- Fax the IRS copy to 267-941-1365, no more than 25 pages per transmission, within 5 days of accepting it.
- Keep the transmission report with your copy, and count 10 days from the send before relying on the exemption.
Payroll and HR teams sending these regularly can fax straight from the inbox with EveryFax, which also has a two-week trial. On a phone, Municorn Fax sends the signed copy and keeps the confirmation; your first single-page test fax is free.
Do I need a new Form 8233 every year?
What if I’ve applied for an SSN or ITIN but don’t have it yet?
What happens if the IRS objects?
Going the other way, a US resident claiming treaty benefits abroad needs a Form 8802 residency certificate instead. For any other form, see our list of IRS fax numbers.
Sources and IRS references
- Instructions for Form 8233 (Rev. 12/2025): who files, the line rules, the withholding agent’s duties, the fax number and the 10-day wait. IRS page last reviewed 30 April 2026; checked 9 October 2026. irs.gov
