You would have to review the Amounts Subject to Reporting on Form 1042-S in the following publication by the IRS to see if you need to withhold taxes:
https://www.irs.gov/instructions/i1042s#idm140156604938576
The withholding requirement includes a situation wherein you are paying compensation for independent personal services performed in the United States. That may be the stipulation that is most applicable to your situation.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
