DRAFT Instructions for Form 8233 (Rev. 2021)

The IRS has published DRAFT Instructions for Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Service of a Nonresident Alien Individual (Rev. 2021). These draft instructions include the following key updates:

  • COVID-19 medical condition travel exception. In addition to removing all references to this exception in the 2021 Instructions, the new rule for tax year 2021 is that individuals cannot claim the COVID-19 medical condition travel exception except to include any days of presence in the United States for purposes of the “substantial presence test.”

  • Non-toll-free fax number. The IRS has included a non-toll-free fax number for withholding agents to fax in their Form 8233. That number is 267-466-1365

Review the DRAFT Instructions here: https://www.irs.gov/pub/irs-dft/i8233--dft.pdf


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