Form 8233: Claiming a Tax Treaty Withholding Exemption
Published November 7, 2026
Form 8233 is used by a nonresident alien who wants a tax treaty exemption from withholding on pay for personal services. Without a treaty exemption, the payer generally withholds 30% of independent personal services pay. Some payments may be exempt because of a tax treaty. Form 8233 is how you tell the payer which part is exempt.
The Instructions for Form 8233 (Rev. December 2025) say to use them with the September 2018 revision of the form. This post is general information. Treaty terms differ by country, so this post cannot tell you whether a treaty applies to you.
Independent and dependent services
Independent personal services are services you perform on your own account, as a self-employed person. Dependent personal services are services you perform as an employee.
The instructions explain that section 1441 generally requires 30% withholding on independent personal services. Sections 1441, 3401, and 3402 require withholding on dependent services, sometimes at 30% and sometimes at graduated rates. For compensation for independent personal services, the instructions tell you to complete Form 8233.
For dependent personal services, complete Form 8233 only if you claim a tax treaty exemption for part or all of that income. If you do not claim an exemption, the instructions point to Form W-4, the Employee's Withholding Certificate, for compensation that is not exempt.
Scholarships and fellowships
You can use Form 8233 for a treaty exemption on noncompensatory scholarship or fellowship income. You may do so only if you also claim a treaty exemption for personal services pay from the same withholding agent. The instructions state this rule in their purpose section.
Give the form to the payer
Complete the form and give it to the withholding agent. The instructions say to complete a separate Form 8233 for each tax year, for each withholding agent, and for each type of income. For example, a professor who gives occasional lectures at several schools gives a separate form to each school for each tax year. This applies only if the treaty allows the claim. Keep a copy of each completed form for your own records.
The office or fixed base rule
This is the main caution in the instructions. If you have income from independent personal services, you generally cannot claim a treaty exemption. This is the case when you have an office or fixed base in the United States available to you. This includes a partner in a partnership that has such an office or base. A few treaties include limited exceptions.
Residence in a treaty country
To claim a treaty benefit, you must be a resident of the treaty country under the treaty's residency article. Some treaty articles also set time limits, such as a number of days you can work in the United States. The instructions note that these limits depend on the treaty. Read the exact treaty text.
Where to find treaty terms
The instructions say you must know the terms of the treaty between the United States and your treaty country. They point to IRS.gov for general treaty information and to Publication 901, U.S. Tax Treaties, as a quick reference guide.
Checklist
- Confirm you are a resident of the treaty country under the treaty's residency article.
- Read the treaty article that covers your kind of pay.
- Check whether you have an office or fixed base in the United States.
- Complete a separate form for each tax year, each payer, and each type of income.
- Give the completed form to each payer.
For the general rule on tax withheld from nonresident aliens, read The 30% Tax on U.S. Income for Nonresident Aliens.
This is general information only. It is not tax advice for your situation.
Sources: Sources: IRS, Instructions for Form 8233 (Rev. December 2025; use with the September 2018 revision of Form 8233) (https://www.irs.gov/pub/irs-prior/i8233--2025.pdf) This is general information, not advice about your specific return.
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