Paying a foreign person

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
this year.
Reply to
John Levine

Site Timeline Threads

BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.