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Withholding on Payments to Non-U.S. Contractors & Other Certain Cross-Border Payments (ACWPNC03)

 
Date:Wednesday, February 21, 2018
Time:11:00AM - 12:00PM
(Registration at 10:30AM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: Alex August
Vendor:ACPEN
Course Level:Intermediate
Early Bird Price:$39.00 FICPA Members, $59.00 Non-Members

Description:
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.

Objectives:
  • 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

Prerequisite:
None

Advanced Preparation:
None

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Registration Status: OPEN