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Can I efile my federal tax return and send the form 8233 for the China-US treaty 20 separately in a mail?

 
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ToddL
New Member

Can I efile my federal tax return and send the form 8233 for the China-US treaty 20 separately in a mail?

Yes, you can e-file your return without the Form 8233. 

As a taxpayer, you do not file Form 8233 - you complete your portion of the form and give it to your withholding agent (employer). The withholding agent (employer) completes the form and mails it to the IRS.

From the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual:

"Employee":

You must complete Form 8233:

• For each tax year (be sure to specify the tax year in the space provided above Part I of the form),

• For each withholding agent, and

• For each type of income. However, you can use one Form 8233 to claim a tax treaty withholding exemption for both compensation for personal services (including compensatory scholarship or fellowship income) and noncompensatory scholarship or fellowship income received from the same withholding agent.

Give the form to the withholding agent. The withholding agent’s responsibilities are discussed in the Part IV instructions. 

Withholding Agent ("Employer"):

When the nonresident alien individual gives you Form 8233, review it to see if you are satisfied that the exemption from withholding is warranted. If you are satisfied, based on the facts presented, complete and sign the certification in Part IV.

You will need three copies of the completed Form 8233. Each copy of Form 8233 must include any attachments submitted by the nonresident alien individual. Give one copy of the completed Form 8233 to the nonresident alien individual. Keep a copy for your records. Within 5 days of your acceptance, forward one copy to:

Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0725

You also can fax Form 8233 to: (267) 941-1365. You are limited to 25 pages at one time.. 

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