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This page contains information about Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual.

If you are making a payment to a nonqualified intermediary, foreign flow-through entity, or U.S. branch that is using Form W-8IMY to transmit information about the branch's account holders or customers, you can treat the payment.

This page discusses how an alien student, trainee, or researcher may claim a treaty exemption for a scholarship or fellowship by submitting Form W-8 BEN to the payer of the grant. However, a scholarship or fellowship recipient who receives wages and a scholarship or fellowship from the same institution both of which are exempt from tax under a tax treaty can claim treaty exemptions on both kinds of income on Form 8233.

Government entities must provide statements to their employees and report the transactions to the IRS.

Generally, a QI is any foreign intermediary that has entered into a QI withholding agreement with the IRS.

This page reviews how you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation.

Prizes won by contestants at a powwow are taxable.

Sometimes aliens experience significant delays in obtaining social security numbers. The consequences of these delays are discussed below.

Plan Distributions to Foreign Persons Require Withholding

FATCA items of current interest ¨C new updates, recent guidance and related news.