Foreign Independent Contractors-W8-BEN Form

jhellested — Tue, 24 Feb 2026 07:04:17 GMT

What forms are associated with foreign independent contractors? I did have them complete a W8-BEN but am unsure if there are any other documents or forms I need to complete or possibly submit to the IRS or to the individual. The foreign IC does all of their business outside of the USA and is not a US citizen.

Additionally, do I report payments for foreign IC in the same way or on the same form as my US based independent contractors when I go to deduct these payments as a business expense or is their a separate form or line for foreign IC payments. Thank you for clarifying!

Re: Foreign Independent Contractors-W8-BEN Form

JanetKT — Wed, 30 Aug 2023 17:33:47 GMT

@jhellested

So hope you are having a great Wednesday! You have a foreign contractor and you have correctly had them fill out Form W-8BEB that is great you are doing great! At year end you will not need to issue them a Form 1099. You will deduct the payments on your US return in the same manner as any other contractor. I like using the category of Outside Services when reporting contractor income, but you can be more detailed if you prefer.

Thanks for attending our live event.

Janet CPA

topic Foreign Independent Contractors-W8-BEN Form in Self employed

Foreign Independent Contractors-W8-BEN Form

Re: Foreign Independent Contractors-W8-BEN Form