How to File IRS Form 1040-NR for 2022 with Form 8833 Treaty Benefits
Nonresident taxpayers with U.S. source income may be required to file Form 1040-NR. In some cases, they can also claim tax treaty benefits using Form 8833.
Twitch & YouTube Forms 1042-2 and 1099s, and W-8BEN
Online creators receive royalty income from advertisements run on their channels. This royalty income may consist of U.S. source income which is taxable when paid to nonresident creators. This article and video discusses those tax rules and the various forms.
What is the IRS Form 1042-S?
The IRS Form 1042-S is generally filed when U.S. source income is paid to a nonresident for federal tax purposes. The form is also filed to report the amount of federal income taxes withheld at source.
Non-US Persons Pay Tax on US Source Income
Nonresidents of the U.S. are generally not subject to any U.S. federal income taxes unless they have U.S. source income. U.S. source FDAP income paid to nonresidents is subject to withholding taxes at source.
Can a US Company Hire Non-US Persons to Work Remotely?
U.S. companies often hire employees and independent contracts that are not based inside the U.S. These remote workers may have certain U.S. tax obligations.