This tax compliance program will help you identify whether a foreign vendor or other foreign payee is entitled to claim a reduced rate of U.S. federal income tax withholding on certain payments under benefit of an income tax treaty between the United States and the foreign jurisdiction where the individual or entity claims tax residency. Compliance with the exacting regulatory requirements for claiming tax treaty benefits is the focus of several current IRS compliance enforcement campaigns, and three new versions of IRS forms used to claim tax treaty benefits recently went into effect. Join us for a timely discussion including:
- How tax treaties work, what they offer, and their limitations
- Where to find information about specific treaties and treaty benefits
- How the foreign beneficial owner claims benefit of a treaty on the new versions of Form W-8BEN, W-8BEN-E or Form 8233
- Use resources provided by the IRS to locate tax treaty texts and supporting information
- Follow form instructions and tax regulations to analyze the sufficiency of treaty benefit claims.
Marianne Couch, JD - Principal, Cokala Tax Information Reporting Solutions, LLC
Marianne Couch, JD, is a Principal in the Cokala tax group and 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, The Master Guide to Form 1042-S Compliance and numerous published articles. Prior to co-founding Cokala in 2007, 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.
Marianne was an appointee for three years to the IRS Commissioner’s 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.
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