ToddL99
Expert Alumni

Business & farm

Forms 1099-MISC (and 1099-NEC) do not apply to non-U.S. citizens or non-resident aliens performing services for compensation while in a foreign country.

 

Form W-8BEN is used to certify that an individual is not a U.S. citizen or Resident Alien, and payments they receive for services performed in a foreign country are not subject to 30% withholding.

 

Instructions for Form W-8BEN