Fax Form 8233 to the IRS — for withholding agents

Form 8233 is not submitted to the IRS by the taxpayer. A nonresident alien claiming a tax-treaty exemption gives the form to the withholding agent — the employer or payer — who reviews it, signs Part IV, and forwards a copy to the IRS within 5 days of acceptance.

If you are the withholding agent, the current IRS instructions give you two channels: mail to the Philadelphia service center, or fax to 267-941-1365 (not toll-free, max 25 pages per transmission). We transmit it for you and email a dated delivery report — useful proof that you met the 5-day forwarding requirement.

Fax Form 8233 now — $2.49

Where this form faxes

ScenarioIRS fax number
Withholding agents (accepted forms, max 25 pages)267-941-1365

IRS fax numbers change without notice. We re-verify our routing table against the current IRS form instructions, and the exact number your document was sent to is printed on your transmission report.

Numbers last verified against IRS sources: 2026-07-19 · Official IRS source

Deadline

Give it to the withholding agent before the payment; a new form is needed each tax year.

Frequently asked questions

No. You give it to your employer or payer (the withholding agent). They accept or reject it and forward the accepted form to the IRS within 5 days.

Yes — the current instructions allow agents to fax accepted forms to 267-941-1365, up to 25 pages per transmission, within 5 days of acceptance.

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$2.49 flat up to 25 pages · correct IRS number resolved automatically · transmission report to your email.

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