Can we get clear instructions on making payments to International vendors?

January 4, 2019

Share

Q. (cont.) Example: We may have someone from Belgium come to theĀ U.S. to do a speech, so is the payment withholdable? A. 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…

Naturally, this forum doesn’t allow the kind of full information exchange necessary for the Institute of Finance & Management (IOFM) to provide legal advice and the Expert is not a tax attorney in any event. Please understand that the nature of our responses are limited by these constraints as well as the site’s Terms of Use. If you have further questions or suggestions about how we can improve IOFM, please let us know. 
Ask The Expert is a member resource of IOFM and all advice provided is subject to site’s Terms of Use.