Art100
Level 1

Hello all, A client is paying his independent contractor in Vietnam. The independent contractor is working from Vietnam and he is a non US person. Are these payments subject to withholding of tax under chapter 3 and chapter 4 regulations (Publication 515)?

Thank you.   

0 Cheers
sjrcpa
Level 15

Not if the independent contractor supplies your client with a properly completed W-8 series form.


Ex-AllStar
JJK
Level 3

yes, agreed.  No W/H tax, but W8 is needed.