Foreign advertising services

January 30, 2019

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Q. We use several foreign vendors for advertising in their country. Would this be considered US-source income, and would it be reportable?  A. Services income is sourced based on where the services are performed.  Advertising is a service, so income will be sourced to where the service is provided.  If a foreign vendor, whose status is established as foreign using the applicable Form W-8 or IRS presumption rules, is providing services outside of the United States, and the services are…

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