Accounting Office / Accounts Payable

The revised (12-2001) IRS Form 8233 must be attached to the Honorarium or Expense voucher when paying non-resident aliens for services performed within the United States. The purpose of the form is to determine whether withholding of federal taxes is necessary. ALL forms with revision dates before 12-2001 will NOT be accepted by the IRS.

Unless the non-resident alien has a U. S. Social Security Number AND is a citizen of a country that has a tax treaty with the U.S., we must withhold 30% of the payment for services for federal taxes.

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 December 20, 2006.