Can we get clear instructions on making payments to International vendors?
January 4, 2019
Example: We may have someone from Belgium come to the U.S. to do a speech, so is the payment withholdable?
In the example in your question, payment for such services to a non-resident alien are subject to 30% federal income tax withholding, absent a treaty claim made on Form 8233, which requires a U.S. TIN, must be signed by beneficial owner (generally, the payee) and the withholding agent (generally the payer), and sent to the IRS for verification of the claim within 5 days of…
Become A Member
Join IOFM today as a Professional, Business, or Enterprise member — or upgrade your Starter membership — to get access to this content and thousands of other Articles, Webinars, Expert Answers, Resource Downloads, and more!