Ace the Certified Payroll Pro Test 2025 – Payroll Masters, Your Time to Shine!

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Which form is used to claim an exemption from withholding requirements on compensation for independent personal services of a nonresident alien individual?

Form 8233

Form 8233 is used to claim an exemption from withholding requirements on compensation for independent personal services of a nonresident alien individual. This form allows the nonresident alien individual to claim a tax treaty benefit to reduce or eliminate withholding on their income.

The other options are not relevant to claiming an exemption from withholding requirements for nonresident alien individuals.

- Form 1042 is used to report withholding on payments to foreign persons.

- Form SS-4 is used to apply for an Employer Identification Number (EIN).

- Form 1042-T is used to report withholding tax on income other than wages paid to foreign persons.

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Form 1042

Form SS-4

Form 1042-T

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