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IRSOther IRS Forms (1000–1999)

Official form guide

Form 14653: 14653

IRS Form 14653 is the application used by foreign persons to request exemption from backup withholding on certain U.S. source payments. File it when you believe a payment is exempt under a tax treaty or other provision.

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Form Overview

IRS Form 14653 - 14653

IRS Form 14653 is the application used by foreign persons to request exemption from backup withholding on certain U.S. source payments. File it when you believe a payment is exempt under a tax treaty or other provision.

The form captures the claimant’s identity, U.S. taxpayer identification number (if any), the type of payment, the treaty or statutory provision relied on, and a certification of eligibility.

Risk Radar

Scan points
  • 1A single missing treaty citation can trigger full backup withholding on the entire payment.
  • 2Missing or incorrect treaty article reference
  • 3No U.S. taxpayer ID when required
  • 4Signature omitted or illegible
  • 5Using an outdated form edition

Plain English

If you’re a non‑U.S. individual or entity receiving U.S. income and think you don’t have to have tax withheld, you fill out this form. It tells the IRS why the payment should be exempt and provides the supporting treaty or law reference.

Submission Date

  • Filing date: 2025-03-11 22:10:21
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

identificationindividualexemptionidentitypaymentforeignentityincome

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What this form is for

  • Use when you claim a treaty‑based exemption on U.S. source income.
  • Do not use for domestic U.S. persons or for income already exempt by law.
  • If you need a reduced withholding rate rather than full exemption, use Form W‑8BEN/E.

Form selector

Use this form or another form?

Income is effectively connected with a U.S. trade or business

Certifies eligibility for treaty benefits on ECI

✓ Verify ECI status first

Form 8802

Payer requires electronic proof only

Same data, different submission channel

✓ Confirm payer’s e‑filing capability

Form W‑8BEN-E (electronic)

You have a U.S. TIN and are a resident alien

No exemption, just provide correct TIN

✓ Using 14653 would be rejected

Form W‑9

Deadline or filing window

The form must be received by the withholding agent before the first payment that would be subject to backup withholding. If the payer does not have the form in time, they must withhold at the statutory rate. No statutory calendar deadline exists beyond the payer’s payment schedule.

  • —Payment amount | × 24% | Withholding amount | Verify treaty exemption first

Checklist

What you need before filling it out

1

Treaty article citation

Copy of treaty provision or IRS publication · Treaty text or IRS website

⚠ Often quoted incorrectly✕ High
2

Foreign Tax ID

Official foreign tax authority document · Passport, national tax card

⚠ Misspelled or missing digits✕ Medium
3

U.S. ITIN/SSN

IRS-issued notice or Social Security card · IRS correspondence

⚠ Not required for some entities but may be asked✕ Low
4

Entity classification

Articles of incorporation or registration · Country’s business registry

⚠ Wrong entity type selected✕ Medium

Before you submit

  1. 1Form edition matches current tax year.
  2. 2All required fields are filled in legibly.
  3. 3Treaty article or statutory provision is exact.
  4. 4Foreign tax ID is correct and matches supporting document.
  5. 5Signature is present and dated.
  6. 6Any required attachments are included.
  7. 7Mailing address matches payer’s instructions.
  8. 8Copy of the completed form retained for records.

How to file this form

  1. 1Download the latest Form 14653 PDF from IRS.gov.
  2. 2Print and fill in required information by hand or using PDF editor.
  3. 3Attach supporting treaty or statutory documentation.
  4. 4Sign and date the certification.
  5. 5Mail or upload the form to the payer’s designated address.
  6. 6Obtain a receipt or acknowledgment from the payer.
  7. 7Store a scanned copy in your tax records.

Known limitations

  1. 1IRS instructions do not list a filing fee, but payer policies may differ.
  2. 2The form does not accept electronic signatures unless the payer expressly permits it.
  3. 3Only treaty‑based exemptions are covered; other exemptions require different forms.
  4. 4The IRS does not provide real‑time validation of treaty citations.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 14653 is active for the 2024 tax year. The IRS updates the form annually; verify the edition date on the PDF before use.

What changed or needs a fresh check

  • Edition date – confirm the PDF shows the current year (2024).
  • Fee – no filing fee for Form 14653.
  • Mailing address – use the address in the instructions for the specific payer.
  • Electronic submission – only if the payer explicitly accepts it.
  • Signature line – ensure a wet signature or approved electronic signature.

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Quick Facts

Foreign individuals, corporations, partnerships, estates or trusts who receive U.S. source income and claim an exemption.
The form captures the claimant’s identity, U.S. taxpayer identification number (if any), the type of payment, the treaty or statutory provision relied on, and a certification of eligibility.
Submit before the payer makes the first payment that would otherwise be subject to withholding. There is no fixed calendar deadline, but late submission can trigger withholding on the first payment.
Mail the completed form to the address listed in the instructions for the specific payer’s withholding agent, or deliver electronically if the payer accepts e‑filing.
Errors can cause the IRS to reject the exemption, resulting in immediate backup withholding of 24% on the payment.
1. Gather your foreign tax identification number and any U.S. ITIN/SSN. 2. Identify the exact treaty article or statutory provision that provides the exemption. 3. Complete the identification and payment‑type sections. 4. Sign and date the certification. 5. Send the form to the payer’s withholding agent before the first payment is made.

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After you file

  1. 1Confirm receipt with the payer’s withholding agent.
  2. 2Monitor the first payment to ensure no withholding was applied.
  3. 3Keep the original form and all attachments for at least three years.
  4. 4Update your records if your treaty status changes.
  5. 5If withholding occurs, request a refund using Form 843.
  6. 6Review any IRS notices for errors and correct promptly.

Sources

  • SRCForm 14653 title and purposeIRS official form description.
  • SRCEligibility criteriaIRS instructions for Form 14653.
  • SRCSignature requirementForm instructions line item.
  • SRCNo filing feeIRS fee schedule reference.
  • SRCEdition date locationTop of the PDF form.
  • SRCMailing address guidanceInstructions section.
  • SRCTreaty citation requirementForm instructions.
  • SRCElectronic submission notePayer‑specific guidance in instructions.

Common confusion points

Treaty article vs. statutory exemption

Users mix up the two sources

→ Verify the exact provision cited

U.S. TIN requirement

Some think it’s always needed

→ Check payer’s instructions for exemption‑only cases

Entity vs. individual classification

Forms differ for entities

→ Use W‑8BEN-E for entities when appropriate

Electronic vs. paper submission

Not all payers accept e‑filing

→ Confirm payer’s preferred method

Signature type

Wet vs. electronic

→ Follow payer’s acceptance policy

Workflow map

Related forms and next steps

4 signals

Before

Determine if income is U.S. source and subject to withholding.

Current

14653

After

Payer processes exemption and issues payment without withholding.

Often used with

Form W‑8BEN (individual) or W‑8BEN‑E (entity) for reduced rates.

⚠ If something goes wrong

  • File Form 843 for refund or submit a corrected Form 14653.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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