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Paying Non-Resident Alien Individuals for Services: Tax Withholding and IRS Reporting


Thursday, March 21, 2024 | 2:00PM - 3:45PM Eastern Time

Are all of your organization’s payments to nonresident alien individuals, for services to your organization, being captured for correct income tax withholding and reporting to the IRS?  This program will help you build a strong compliance record by clarifying who’s a “U.S. person” for tax purposes … who is a resident alien for U.S. tax purposes … and who is a nonresident alien subject to 30% withholding.  From company directors to consultants, athletes to guest speakers, technical or equipment service providers to creative artists and performers, most organizations are now making increasing numbers of payments to nonresident alien individuals as compensation for services provided within the United States – resulting in a higher profile for potential errors or omissions in compliance with the federal regulatory requirements for withholding tax and reporting tax information to the IRS.

This program will cover:

  • Identifying and documenting individuals whose status is “non-U.S.” for tax purposes: Form W-8BEN; Form 8233; the Substantial Presence Test; rules for presumption of status 
  • U.S. federal income tax withholding requirements: standard 30% rate of withholding; reduced rates available under income tax treaties 
  • Deadlines for deposit of withheld tax 
  • Reporting to the IRS on Form 1042-S 

Learning objectives:

  • Correctly identify nonresident alien individuals who’ll be reportable to the IRS on Form 1042-S for tax purposes 
  • Correctly withhold U.S. federal income tax when required.

Featured speaker:

Marianne Couch, JD - Principal, Cokala Tax Information Reporting Solutions, LLC

Marianne Couch, JD, a Principal in the Cokala Tax Group, is an advisor on U.S. federal information reporting compliance.  She is a frequent lecturer at major tax conferences and the author of numerous published articles. She served for many years as Research Director of an information reporting and withholding consultancy where she chaired special training and advisory services provided to large organizations and academic and nonprofit institutions. She was previously a member of the IRS Information Reporting Program Advisory Committee (IRPAC), where she served as Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues.  In this capacity, she testified annually before the IRS Commissioner on issues of concern to the information reporting community.  Marianne has previously worked as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions, and formerly served as a Research Attorney for the Michigan Court of Appeals.

Continuing education credits available!

iofm15_rgb_horiz-IOFMonly.jpg.small.300x300.jpeg Continuing Education for IOFM Certification

Receive 2 CEUs toward maintaining a certification with IOFM! IOFM's premier certification programs are designed to establish standards for the industry and recognize financial operations professionals who, by possessing related work experience and passing a comprehensive exam, have met stringent requirements for mastering the body of knowledge in their profession. Additional rules may apply, depending on your certification. See full guidelines here

nasba-credit.jpg.small.400x400.jpeg Continuing Professional Education for NASBA

Receive 1.5 CPEs towards a CPA license with NASBA. IOFM, A Diversified Business Communications Company, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors (Sponsor number: 112048) State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information about our NASBA CPE Policies, visit IOFM.com/nasba-cpe.

Accessibility Information:

IOFM is committed to accessibility. Disability-related accommodation requests for the live event (such as providing live captioning) should be sent to [email protected] by close of business the day before the live webinar. A captioned recording of this webinar can be made available upon request to [email protected].

Cancellation policy:

To cancel your registration for this event, simply contact IOFM customer service at [email protected] (or call 207-842-5557) no later than 24 hours prior to the scheduled start of the event. You can choose to access the full recorded event, or, your credit may be applied toward the purchase of any IOFM product or interactive event. If for any reason you are not completely satisfied with this program, we will provide a full refund — no questions asked!

For more information:

Contact Customer Service:

Phone: (207) 842-5557

Email: [email protected]

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