Tax Issues Impacting U.S. Businesses Hiring Workers and Independent Contractors Who Work Overseas We

Prepare tax practitioners to advise their clients that use foreign contractors regarding the tax issues associated with payments to such individuals
Understand U.S. international employment tax rules

Highlights

Considerations regarding hiring overseas independent contractors
Independent contractor status for foreign workers
Foreign earned income exclusion
Form 673, Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911
Definition of an American employer for employment tax purposes
U.S. income and FICA withholding tax for services performed within the U.S. and without the U.S.
U.S. income tax withholding for non-resident aliens
Forms W-8BEN and 1099
Special FICA tax rules under totalization agreements