What Form 8233 does
Form 8233 lets a nonresident alien individual claim an exemption from withholding on certain U.S. compensation under an income tax treaty. The individual gives the form to the withholding agent. The agent reviews, signs, and forwards an accepted form to the IRS; OneFaxNow can only transmit the completed packet.
Check the form before faxing
- If you are the worker, give the completed form and required attachments to your withholding agent. Do not bypass the agent by faxing the form directly to the IRS.
- If you are the withholding agent, review the claim, complete and sign the acceptance in Part IV, and keep and distribute the copies required by the IRS instructions.
- Forward the accepted form and attachments within five days of acceptance. The IRS limits a Form 8233 fax transmission to 25 pages, even though OneFaxNow permits more pages for other faxes.
Where to fax Form 8233
The IRS Form 8233 instructions allow the withholding agent to fax the accepted form to the number below. The 25-page maximum includes the packet being transmitted.
Check the current withholding-agent instructions before sending. The fax route is not a substitute for the agent’s review, signature, copy, and timing responsibilities.
Withholding-agent submission: 267-941-1365
Only after the agent accepts and signs the form; no more than 25 pages per fax.
Use this number after checking the IRS pageSend your completed form
Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.
Send Form 8233OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.
After the fax is delivered
Keep the accepted form, required copies, attachments, and fax delivery record. The IRS may object to the exemption after receiving the form; delivery alone does not approve the withholding treatment.
Questions about Form 8233
Should the worker fax Form 8233 directly to the IRS?
No. The worker gives it to the withholding agent, who reviews, accepts, signs, and forwards it if appropriate.
Can a 30-page Form 8233 packet be sent as one fax?
No. The IRS Form 8233 instructions limit a fax transmission to 25 pages. Review the IRS instructions for the right way to submit a larger packet.