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<p class="MsoNormal"><span style="font-size:14.0pt">Hello Glenn:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Try the information on this IRS page:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><a href="https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-contractors">https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-contractors</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">I would also take a look at this page from a company specializing in talent services:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><a href="https://www.stoketalent.com/independent-contractors-taxes/">https://www.stoketalent.com/independent-contractors-taxes/</a><br>
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<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Because government entities may have some differing requirements from private businesses, and because there may be Tax treaties involved,
<b>I also strongly recommend that you consult your accountant or auditor and/or your library’s attorney, who may be able to provide additional information tailored to your situation</b>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">I hope this is helpful!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal">Clare D. Membiela, MLS, J.D.<o:p></o:p></p>
<p class="MsoNormal">Library Law Consultant<o:p></o:p></p>
<p class="MsoNormal">Library of Michigan<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:MembielaC@michigan.gov"><span style="color:#0563C1">MembielaC@michigan.gov</span></a><o:p></o:p></p>
<p class="MsoNormal">517-335-8132<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt">The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your attorney to obtain advice with respect to any particular issue
or problem.<o:p></o:p></span></b></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><span style="color:#44546A">Nourishing Michigan’s Future during the summer! Find a Summer Food Service Program site nearest you and encourage Michigan’s children to Meet Up and Eat Up!</span><span style="color:red"> </span><a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.michigan.gov%2Fmeetupeatup&data=05%7C01%7CMembielaC%40michigan.gov%7C229be3d5c395412479f308da43410928%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637896243868604073%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=vB6cY61k1yFzX2wHGuTfN2rBGFVVaFMBX%2BeZpDQculY%3D&reserved=0">www.michigan.gov/meetupeatup</a><o:p></o:p></p>
<p class="MsoNormal"><span style="background:yellow;mso-highlight:yellow"><o:p> </o:p></span></p>
<p class="MsoNormal"><img border="0" width="185" height="28" style="width:1.9305in;height:.2916in" id="Picture_x0020_1" src="cid:image001.png@01D8A815.0AC2FC80"> <span style="color:#3B3838"><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Michlib-l <michlib-l-bounces@mcls.org> <b>On Behalf Of
</b>Glenn Fischer via Michlib-l<br>
<b>Sent:</b> Thursday, August 4, 2022 2:59 PM<br>
<b>To:</b> michlib-l <michlib-l@mcls.org><br>
<b>Subject:</b> [Michlib-l] Question about virtual presenters from foreign countries<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<strong><span style="font-family:"sans-serif 10pt";color:black">CAUTION: This is an External email. Please send suspicious emails to
<a href="mailto:abuse@michigan.gov"><span style="font-weight:normal">abuse@michigan.gov</span></a></span></strong><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
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<p class="MsoNormal">Hi, All - <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I'm wondering how to pay a foreign presenter to do a virtual presentation via Zoom? For example, when you want to hire a presenter from Norway to present via Zoom and they have a speaker fee. For our in-person presenters, we collect W-9
information in case we need to send them a 1099. How would this work with someone out of the country who doesn't have a U.S. Social Security number or tax ID? <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">If you have any experience with this, please let me know how you handled it. I'm happy to aggregate and share responses, if I get any.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Thank you for any advice you can provide,<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Glenn Fischer<o:p></o:p></p>
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<p class="MsoNormal">----------<o:p></o:p></p>
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<p class="MsoNormal">Glenn Fischer<o:p></o:p></p>
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<p class="MsoNormal"><i><span style="color:black">My Pronouns: He/Him - See <a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.mypronouns.org%2F&data=05%7C01%7CMembielaC%40michigan.gov%7Ccee1999321aa46c0772508da764c07f6%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637952366165730120%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=7NkoxNCFVMifiFvPIykyjHQo5esaROhFA5oKbHJ%2FcSk%3D&reserved=0" target="_blank"><span style="color:black">www.mypronouns.org</span></a> to
learn more<b>.</b></span></i><o:p></o:p></p>
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<p class="MsoNormal">Interim Library Director<o:p></o:p></p>
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<p class="MsoNormal">Technology Manager<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Hartland's Cromaine Library</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">P.O. Box 308</span><o:p></o:p></p>
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<p class="MsoNormal">3688 N. Hartland Rd.<o:p></o:p></p>
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<p class="MsoNormal">Hartland, MI 48353<o:p></o:p></p>
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<p class="MsoNormal">810-632-5200 x110<o:p></o:p></p>
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<p class="MsoNormal"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.cromaine.org%2F&data=05%7C01%7CMembielaC%40michigan.gov%7Ccee1999321aa46c0772508da764c07f6%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637952366165886854%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=%2BTsHQ1EocN25moIMGlXW7uKYA9%2BhDEuuTS8ayT%2BrmR8%3D&reserved=0" target="_blank">www.cromaine.org<br>
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