Mobile Edition

Withholding on Payments to Non-U.S. Contractors & Other Certain Cross-Border Payments (ACWPNC01)

Date:Friday, December 8, 2017
Time:9:00 AM - 10:00AM
(Registration at 8:30 AM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: Alex August
Course Level:Intermediate
Early Bird Price:$39.00 FICPA Members, $59.00 Non-Members

It is becoming increasingly common for even small U.S. companies to retain, as independent contractors, individuals located in other countries. With the Internet, it is easy for them to provide services without regard to where they are physically located. This has implications for the U.S. companies that hire them. Discuss best practices for withholding and reporting on payments to Non-U.S. contractors, related IRS codes, applicable tax treaties, how to handle other certain cross-border payments, and necessary documentation needed and what you should do in case of an audit.

  • Walk away with an understanding of the U.S. tax code governing the withholding rules on Non-U.S. payments and necessary documentation for risk mitigation

Major Topics:
  • US withholding requirements on payments of FDAP income to foreign persons under Chapter 3 and Chapter 4 (FATCA)
  • Reducing withholding rates available under tax treaties
  • IRS compliance matters including 1042, W-8 series forms

Who Should Attend:
Payers of US source income to foreign persons


Advanced Preparation:


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.