# Fax Form 8233 (exemption from withholding for a nonresident alien) to the IRS

Once you accept a Form 8233 as withholding agent, fax one copy to the IRS at 267-941-1365 (up to 25 pages at a time) within 5 days, or mail it to Philadelphia, PA 19255-0725.

## Fax numbers

| Who | Fax number |
| --- | --- |
| Form 8233 from withholding agents | 267-941-1365 |

## Before you fax

- It is the withholding agent (the employer or payer) who sends Form 8233 to the IRS, after completing and signing the certification in Part IV.
- Each copy must include every attachment the nonresident alien gave you.
- Keep three copies: one for the nonresident alien, one for your records, one for the IRS.
- Send the IRS copy within 5 days of accepting the form. You can fax up to 25 pages at one time.
- To mail instead: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0725.

## Steps

1. Review the form, then complete and sign Part IV.
2. Scan or photograph the form and all of its attachments.
3. Enter 267-941-1365 and add the pages, no more than 25 per fax.
4. Send, and keep the delivery receipt with your copy.

## Questions

**What is the IRS fax number for Form 8233?**

267-941-1365. It is not toll-free.

**Who faxes Form 8233, the employee or the employer?**

The withholding agent, usually the employer or payer, after accepting the form in Part IV. The nonresident alien gives the form to the withholding agent.

**When does the exemption start?**

It applies back to the first payment the form covers, but the withholding agent must wait at least 10 days after sending it to see whether the IRS objects.

**Does the number change?**

It can. We compare it with the IRS instructions regularly; the date we last checked is at the bottom of this page.

## Sources

- [Instructions for Form 8233 (revised 12/2025), IRS.gov](https://www.irs.gov/instructions/i8233), checked 2026-10-12

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