What is the Form 8233?
The Form 8233 is a tax form used by nonresident aliens in the United States to claim exemption from withholding on compensation for personal services, such as wages or fees. It is typically submitted by individuals who are receiving income from a U.S. source and are eligible for a tax treaty benefit that reduces or eliminates the withholding tax on that income. The form must be submitted to the payer (such as an employer or other entity making payments) to ensure proper tax treatment under the terms of the relevant tax treaty between the U.S. and the nonresident alien’s country of residence.