Section 3.4.4 Payments to Non US Residents/IRS 8233 Form
Conference Manual Section No. 3.4.4 PAYMENTS TO NON US RESIDENTS/IRS 8233 FORM
Section No. 3.4.4
PAYMENTS TO NON US RESIDENTS/IRS 8233 FORM
Payments to independent contractors, speakers, etc. are subject to IRS Miscellaneous Income (Form#1099) reporting for US residents.
Non-US residents (foreign nationals) are subject to different provisions of US tax and INS regulations. Visas must be of the class that permits payment for services performed. Where payments are permitted, tax treaties between the US and the individual's country of residence will govern the appropriate tax withholding and reporting requirements (Form#8233).
When a conference contemplates inviting an individual to participate as a speaker or instructor and is planning compensation in any form, these regulations must be adhered to. For additional guidance please contact ACM Headquarters, SIG Financial Reporting for assistance.