Form 8233
The Tax is generally withheld (NRA withholding) from the payment made to the Non Resident Alien.
Most types of US Source income received by a Non Resident Alien are subjected to US tax of 30%
By submitting Form 8233, a Non Resident alien can claim a reduced rate, including exemption, if there is a tax treaty between the foreign country of residence and the United States.
Form 8233 is used to claim a;
1. Tax Treaty withholding exemption on Scholarship or Fellowship Income
2. Exemption on Dependent or Independent Personal Services Income
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