What forms are required for countries that fall under a treaty (i.e., the UK)? Does form 8233 need to be reported to the IRS within a certain number of days?


The forms used to claim treaty benefits are: for an individual, form 8233; for an entity, form W-8BEN-E. Form 8233 must be submitted to the IRS within five business days of the services being provided; the IRS will respond within 10 days if the individual is not eligible to claim treaty benefits. (If you do not hear back from the IRS in 10 days, you can presume the treaty claim is valid).

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