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Lesson 7: 8233 Overview

In this lesson, ComplyPro introduces the Form 8233. This form is specifically for non-U.S. individuals seeking treaty benefits for compensation related to personal services in the United States. A U.S. TIN (SSN or ITIN) is required on the form, and it is valid only for the year the claim is made, necessitating a new form each year if needed. Withholding agents must assess the eligibility for withholding exemption and complete Part IV of the form. Three copies of the completed form, including attachments, are required: one for the individual, one for the withholding agent’s records, and one to be sent to the IRS. The form must be signed without alterations.