Accounting Office / Accounts Payable

Non-resident aliens performing services in the United States are subject to 30% withholding for federal taxes unless:

1. the payee has a U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN),
2. the payee is from a country that has a tax treaty with the United States, and
3. the payee has not exceeded the maximum days in the U.S.

As the maximum days in the U.S. usually is 183 or less, ISU students usually cannot meet this requirement.

The original of the revised (March 2009) IRS Form 8233 must be attached to the Honorarium or Expense voucher to qualify for exemption from withholding.

The purpose of the form is to determine whether withholding of federal taxes is necessary. If you already know the payee does not qualify for exemption from withholding, you can skip the IRS Form 8233, include the payee's permanent foreign address in the body of the voucher, and acknowledge that you understand 30% will be withheld.

Instructions for using Form 8233.

Please contact Bill Cahill (294-5124) if you have questions about the IRS Form 8233.

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Last Updated September 15, 2009.