There is no requirement to withhold taxes or report any income when paying an international contractor if the contractor is not a U.S. citizen and the services provided are outside the U.S. If you engaged an international contractor you should provide an IRS Form W-8BEN to the foreign contractor. You should ensure it is prepared fully and accurately and is signed and dated by the contractor. You do not submit the form to the IRS, but you should keep it on file to certify the contractor’s foreign status should the IRS questions why taxes were not withheld. For more information see the IRS Publication: About Instructions for the Requester of Forms W–8 BEN, W–8 BEN–E, W–8 ECI, W–8 EXP, and W–8 IMY
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