I asked a similar question a few years ago but it appears the rules
may have changed.
I run a small 501(c)(6) non-profit. We want to pay a Canadian guy to
do a project for us. He is not a US person, will do the work in
Canada, and has no US presence. (The border is, you know, closed.)
What do we have to do to report it? I gather that since there is a tax
treaty, we do not have to withhold anything if he gives us a W-8BEN.
It looks like we file a 1042-S to report his income with a 1042-T
cover sheet. Anything else?
If it matters we have no employees and will not be filing any 1099s
- posted 1 week ago