What is a 8233 NRA Withholding Exemption Form and how do I fill it out?
“Exemption from Withholding on Compensation for Independent Personal Services of a Non-Resident Alien Individual” is an IRS-issued form that must be filed by any NRA claiming exemption from Federal income tax withholding based on a tax treaty. It must be filed at the time of hire, as well as each December for the following tax year, if still eligible, and whenever an employee changes jobs or visa types. Failure to file a Form 8233 will result in not getting the treaty and being taxed. If the 8233 is filed late, NO refund will be granted. For further information, see the NRA FAQ and go to the Forms page to download the Form 8233, official IRS Instructions for completing the form, and simplified Payroll Services Intructions for the form.
