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Foreign contractors working remotely on U.S. technology systems

March 10, 2023
March 10, 2023

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Q. My company has contractors that reside in India and our working in our company's IT systems that reside in the US. Are these services considered U.S.-source income? A. (Answered by IOFM's third-party tax experts) No, if the individuals are independent contractors who perform these services while the individuals are physically located outside of the United States, the payments will be categorized as non-U.S. source income. 96928  

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