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@taewankim88 from your post what I read is that you have a schedule-C business ( single member LLC, sole proprietor business etc. ) and you have employed the services of a foreign contractor ( whom performed the work as an independent person in a foreign country ). In such a case , assuming that the tax treaty between US and that country does not impact this and that you paid for the services directly to the person abroad, there is no need for the W-8BEN to be sent anywhere -- you should have record of whom you paid the amount to for your records. If the work is done abroad then that income would be taxed by the local tax administration unless the tax treaty is contravened. Which country are you talking about ? Are you a US person ( citizen/Resident/Resident for tax purposes )?
The Form W-8BEN is not filed with the I.R.S. It is kept on file with the U.S. payor in case the U.S. payor is audited. If audited, the Form W-8BEN supports why no Form 1099 was issued and why no tax was withheld.
@KarenJ2 ?? --PM me please
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