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<p>My tax preparer told me that if less than $2700 was paid annually
by my company to a foreign citizen in a foreign country, then no
IRS tax filing was necessary.<br>
</p>
<div class="moz-cite-prefix">On 8/4/2022 3:33 PM, Membiela, Clare
(MDE) via Michlib-l wrote:<br>
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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"
moz-do-not-send="true" class="moz-txt-link-freetext">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/"
moz-do-not-send="true" class="moz-txt-link-freetext">https://www.stoketalent.com/independent-contractors-taxes/</a><br>
<br>
<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>
<div>
<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"
moz-do-not-send="true"><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"
moz-do-not-send="true">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
style="width:1.9305in;height:.2916in" id="Picture_x0020_1"
src="cid:part1.2mZVXGSr.mV8jlQ69@LHPress.com" class=""
width="185" height="28" border="0"> <span
style="color:#3B3838"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Michlib-l
<a class="moz-txt-link-rfc2396E" href="mailto:michlib-l-bounces@mcls.org"><michlib-l-bounces@mcls.org></a> <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 <a class="moz-txt-link-rfc2396E" href="mailto:michlib-l@mcls.org"><michlib-l@mcls.org></a><br>
<b>Subject:</b> [Michlib-l] Question about virtual
presenters from foreign countries<o:p></o:p></p>
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</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:solid black 2.25pt;padding:4.0pt 4.0pt 4.0pt
4.0pt">
<p class="MsoNormal"
style="text-align:center;background:#FFFF88" align="center">
<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"
moz-do-not-send="true"><span
style="font-weight:normal">abuse@michigan.gov</span></a></span></strong><o:p></o:p></p>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
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<div>
<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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<div>
<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>
</div>
<div>
<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>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Thank you for any advice you can
provide,<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Glenn Fischer<o:p></o:p></p>
</div>
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<p class="MsoNormal">----------<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Glenn
Fischer<o:p></o:p></p>
</div>
<div>
<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"
moz-do-not-send="true"><span
style="color:black">www.mypronouns.org</span></a> to learn more<b>.</b></span></i><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Interim
Library Director<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Technology
Manager<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:9.5pt">Hartland's
Cromaine Library</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:9.5pt">P.O.
Box 308</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">3688 N.
Hartland Rd.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Hartland,
MI 48353<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">810-632-5200
x110<o:p></o:p></p>
</div>
<div>
<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"
moz-do-not-send="true">www.cromaine.org<br>
</a><o:p></o:p></p>
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<pre class="moz-quote-pre" wrap="">_______________________________________________
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</blockquote>
<pre class="moz-signature" cols="72">--
Regards,
Victor R. Volkman, President
L H Press Inc.
<a class="moz-txt-link-abbreviated" href="http://www.LHPress.com">www.LHPress.com</a></pre>
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