You, if you are the US person or company paying the worker. The IRS calls you the withholding agent. The worker is the beneficial owner: the person who earned the money. They give you the form. You fax it. They do not fax the IRS themselves.

What do I write for the treaty?

The IRS examples are “U.S.–Germany tax treaty” and “Article 14, paragraph 2”. If every dollar is exempt, write All. If only part is exempt, write the dollar amount, for example 5000. A student or teacher often also attaches the statement from IRS Publication 519. This page does not decide whether the treaty applies.

Both of you, with a pen. A typed name is not enough. We fax it to Philadelphia at 267-941-1365. The fax including our cover must be 25 pages or fewer. Upload at most 24 pages.

Claim a tax-treaty exemption on pay

Name: Form 8233 by fax
Brand: SingleFax
Price: 19.99 USD
Availability: InStock

You pay someone who lives outside the United States, and a tax treaty says part of that pay is not taxed here. Example: “U.S.–Germany tax treaty,” Article 14. You fax Form 8233 to Philadelphia at 267-941-1365. $19.99. The worker does not send it to the IRS.

A foreign bank that wants proof you were a US resident is a different form. That application is Form 8802. The letter the IRS sends later is Form 6166.

The person who earned the pay

The IRS calls them the beneficial owner. That is the worker, not you and not SingleFax.

Calendar year

The year the work is done. Example: 2026.

Their name

Example: Anna Schmidt.

US taxpayer number, if they have one

SSN or ITIN. Example: 123-45-6789. Leave blank if they do not have one yet.

Tax number in their home country

The number their own country issued. Leave blank only if they do not have one.

Home address outside the US

Street in the country where they live. Not a US mailbox.

Home city

Example: Berlin.

Home country

Example: Germany.

US address, if they have one

Where they stay while working here. Leave blank if they have no US address.

US city

Example: Albany, NY 12207.

What work are they doing?

Plain description of the job. Example: independent consulting on a three-month software project.

Total pay for that work

The full amount, not only the exempt part. Example: 19000.

Which tax treaty

Write it the way the IRS instructions do. Example: U.S.–Germany tax treaty.

Which article

The IRS example is Article 14, paragraph 2. A business-profits claim is often Article 7 (business profits).

How much is exempt

Write All if the whole payment is exempt. Otherwise write the dollar amount, for example 5000.

Country where they live for tax purposes

Usually the same as the treaty country. Example: Germany.

Facts supporting the exemption (line 14)

Explain why the treaty article applies: residence, dates in the US, the services, and any treaty conditions. Include required supporting statements in the signed PDF.