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Withholding of tax

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.   

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2 Replies 2
Level 15

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

Level 3

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