EXEMPTION FROM WITHHOLDING ON COMPENSATION FOR INDEPENDENT (AND CERTAIN DEPENDENT) PERSONAL SERVICES OF A NONREAISENT ALIEN INDIVIDUAL (8233) FORM
Last Revision: 11/20/2020

EXEMPTION FROM WITHHOLDING ON COMPENSATION FOR INDEPENDENT (AND CERTAIN DEPENDENT) PERSONAL SERVICES OF A NON-RESIDENT ALIEN INDIVIDUAL (8233) FORM

Table of Contents:

Purpose:

The Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual (8233) Form is used when claiming exemption from withholding on compensation for independent personal services of a nonresident alien individual.

General Information:

The IRS requires the Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual (8233) form be completed and submitted to Payroll:

  • to request Federal tax exemption based on a tax treaty with the U.S. and another country

  • each calendar year you qualify for the exemption (submit to Payroll by December 1 for the next year)

Enter the following information when completing Part IV of the form:

  • Name - THE PENNSYLVANIA STATE UNIVERSITY
  • Employer Identification Number - 24-6000376
  • Address - 120 S BURROWES STREET - 101 JAMES M ELLIOTT BLDG
  • City, state, and zip code - UNIVERSITY PARK, PA 16801-3857
  • Telephone - 814-865-7621

Sign PDF with Digital ID:

Complete all fill-and-print form fields before completing the signature process:

  1. Open the Exemption From Withholding IRS 8233 Form
  2. Click the download (arrow pointing down) icon located in the upper right-hand side of the screen to download the web-document
  3. Save the form in a location where you will be able to locate/retrieve the document
  4. Open the document, using Adobe Acrobat Pro or Acrobat Reader, created in the previous step
  5. Before entering any information, click the Certificates option from the right-hand column (looks like a fountain pen) or click "Tools" from the tool bar on the upper left-hand side of the screen and click "Open" under the Certificates option
  6. Complete all fill-and-print form fields
  7. Once the form is completed click the "Digitally Sign" option located on the banner bar and complete all pop-up instructions including:
    • Select your digital ID and click continue, or
    • Create your digital ID, select your digital ID, and click continue
    • Click Sign
  8. You will be required to save a copy of the document (the digital signature is not applied until the form is saved)
    • the file name will contain the name "f8233" in the file name field, add a dash and your last name (no spaces and all lower case (i.e., -smith) to the end of the file name (f8233-smith)
    • choose a location to save the file where you will be able to locate/retrieve this saved version
    • click save
  9. Verify that the digital ID appears on the document
  10. Close the document and upload into WorkLion for processing, following the instruction on the Foreign National Employee Information page on the Payroll website
NOTE: The 8233 form contains personally-identifiable information (PII). DO NOT send as an attachment to an email.

Exhibit and Instructions:

To view document exhibits, click on link below:

Exemption from withholding IRS 8233 exhibit

Form Requirements:

No form may be used that substitutes for an approved official University form without prior review and approval by the steward of the form/central office, as facilitated by the Office of Systems and Procedures (designated representative of the Associate Vice President for Budget and Finance). See Policy FN17 - Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) for full details.

GURU PDF forms are designed for use with Adobe Acrobat Reader or Adobe Acrobat Pro. Each browser (Chrome, Firefox, Internet Explorer, etc) has a built-in PDF viewer making it the default PDF viewer without asking users. These built-in viewers do not necessarily support all features required for PDF Forms. Similarly, many calculations are not supported by other stand-alone PDF readers (for example, Nuance). If you experience problems downloading or opening documents, right click on the link on the Forms Locator Screen, select 'Save Link As' (or similar language) and save the file. The document can then be opened in either Adobe Acrobat Reader or Adobe Acrobat Pro from the saved location.

The latest version of Adobe Acrobat Reader is available for free. Contact your IT support staff person for downloading assistance, if/as needed. An Adobe Creative Cloud (CC) account is also available to all Penn State students, faculty, and staff members, at no cost. Sign up for an Adobe Creative Cloud account at adobe.psu.edu. If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.

If you encounter any difficulties, contact the GURU support staff by submitting a Technical Support Form request or by calling the tech support line at 814-863-8592.

Number of Copies and Ultimate Distribution:

Table of distribution and retention of the 8233 Form
Ultimate Distribution: Retention Periods:
Original Payroll 7 years after date of final pay

Where to Send Completed Forms:

Please UPLOAD all required forms and documents (see the Foreign National Employee Information page for complete details) into WorkLion.

Hard-copies may be mailed to Payroll Department, 101 James M. Elliott Building, 120 S. Burrowes Street, University Park, PA 16801-3857

NOTE: The 8233 form contains personally-identifiable information (PII). DO NOT send as an attachment to an email.

Contact Information:

For questions, additional details, or to request changes to this form, contact the Payroll Manager.

Cross References:

(11/20/2020)