Form 8233

Form 8233

A form that a non-resident alien files with the IRS to claim exemption from withholding for certain personal services. For example, a foreign politician who makes a paid speaking engagement at a college in the United States may have to file Form 8233 to exempt himself from withholding.
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The new Tipalti offering streamlines the entire Form W-8 collection process with a web-based assistant that aids the supplier with form selection from over eight different tax forms including Forms W-9, W-8BEN, W-8BEN-E, W-8EXP, W-8IMY, W-8ECI, W-4 and Form 8233.
The withholding agent will generally use a withholding certificate (the Form W-8 series, Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, or Form W-9, Request for Taxpayer Identification Number and Certification) to ascertain the payee's status.
To determine a payee's status, a withholding agent must rely (absent actual knowledge or reason to know otherwise) on Form W-9, Request for Taxpayer Identification Number and Certification, Form W-8, Certificate of Foreign Status, or Form 8233, Exception From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, that the payee provides.