Does your institution make these types of payments, to both U.S. and non-U.S. recipients? The tax reporting and withholding rules are different depending upon whether the recipient is a U.S. tax resident, or a non-resident alien. In addition, some of these payments may have to be reported as wages subject to all applicable wage withholding requirements. This webinar will address these payments; when they must be treated as wages; when they are subject to reporting on Form 1099 or Form 1042-S; and when no reporting at all is required.
- Learn how to distinguish between scholarships, fellowships, non-employee compensation and wages
- Identify the different documentation, tax withholding and reporting requirements that apply based on whether the recipient is a U.S. tax resident or non-resident aliens
- Learn when U.S. tax residents may still be able to claim the benefits on an income tax treaty to avoid income tax withholding on certain types of payments
Marianne Couch, JD - Principal, Cokala Tax Information Reporting Solutions, LLC
Marianne Couch, JD, a Principal in the Cokala tax group since its founding early in 2007, is an experienced and well-known advisor on U.S. federal and state tax information reporting compliance. She is a frequent lecturer at major tax conferences and the author of The Master Guide to Form 1099 Compliance and numerous published articles. She is a founding partner of Cokala. Previously, she was for many years the Research Director of the tax reporting specialty firm Balance Consulting, and chaired special training and advisory services provided to large organizations and academic and nonprofit institutions. She also formerly served as the executive director of the National Association of Form 1099 Filers, Inc.
Marianne was an appointee for three years to the IRS Information Reporting Program Advisory Committee (IRPAC), where she was Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues.
Marianne formerly served as a Research Attorney for the Michigan Court of Appeals, and earlier as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions. She received her JD, cum laude, from the Michigan State University School of Law, and is a member of the State Bar of Michigan.
Continuing education credits available!
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