Form 8233 isn't faxed to the IRS by you

Form 8233 is not submitted to the IRS by the taxpayer at all. A nonresident alien claiming a tax-treaty exemption on personal services income 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 per the instructions.

If you're the withholding agent handling the forwarding, follow the address in the current Form 8233 instructions.

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.

The current instructions direct agents to mail the form; check the instructions in force for the year, since submission channels change.
Form 8233 is filed with your withholding agent (employer/payer), not directly with the IRS — so there's nothing for us to fax on your behalf. The forms below fax today: 5472+1120, SS-4, 2553.