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?
Megan Brockman, Accountant
Steve Foucart, CFO
Where is Report Physically Located?
Payroll Office, CARR Room 119E
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 is faxed or mailed to the IRS; second original is filed in individual’s file in CARR Room 119E; a copy is given to individual
If notification is required, how is it reported?