Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-Resident Alien Individual

Federally Mandated Reporting/Disclosure Form

Program Title and Description:

Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Non-Resident Alien Individual (Form 8233)

Who is Responsible for Reporting?

Primary Contact
Megan Hartman, Accountant
CARR 119
417-836-6808
 
Secondary Contact(s)
Stephen  Foucart, Chief Financial Officer Financial Services
CARR  119 B
417-836-4854

Where is Report Physically Located?

CARR 119 E

What Should be Reported?

Tax treaty claim exempting U.S. tax on income

When Should it be Reported?

Within five (5) days after completion of form

Where is it to be Reported?

Internal Revenue Service (IRS)

Why Should it be Reported?

Per Treasury Regulation 1441 and 1461

How is it Reported?

  • Original: faxed or mailed to the IRS
  • Second original: filed in individual’s file in CARR Room 119E
  • Copy: provided  to individual

If notification is required, how is it reported?

N/A