Section 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.

Why I Belong to ACM

Hear from Bryan Cantrill, vice president of engineering at Joyent, Ben Fried chief information officer at Google, and Theo Schlossnagle, OmniTI founder on why they are members of ACM.

Lifelong Learning

ACM offers lifelong learning resources including online books from Safari, online courses from Skillsoft, webinars on the hottest topics in computing and IT, and more.


Volunteer with SocialCoder

You can use your technical skills for social good and offer volunteer support on software development projects to organizations who could not otherwise afford it. SocialCoder connects volunteer programmers/software developers with registered charities and helps match them to suitable projects based on their skills, experience, and the causes they care about. Learn more about ACM’s new partnership with SocialCoder, and how you can get involved.