The IRS has updated its nonresident alien withholding exemption form. A revised Form 8233, https://bit.ly/2NUjxCR, was recently released to reflect changes in the Tax Cuts and Jobs Act. Compensation paid to nonresident aliens for independent personal services performed in the U.S. is generally subject to a 30% withholding rate, or to graduated tax rates. However, some payments are exempt due to tax treaties. Form 8233 is used to request an exemption. Nonresident alien students, teachers, and researchers may also use the form to request withholding exemptions.

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