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::Forms and Procedures::
Every organization that makes payments to nonresident aliens, who are not
considered employees of the organization, must file Form 1042 and attach Forms
1042-SFootnote 9.
A copy of Form 8233, if provided by the nonresident alien, should also be
included as an attachment. We provide links to the forms
here, or you can find the forms and instructions from the IRS
web site.
Form Information:
Footnote 9 If the payment to the nonresident alien consists of taxable
employee compensation payments, the same rules that apply to payments made
to U.S. citizen employees will also apply. The withholding agent should
report taxes withheld on Form W-2 and summarize such payments on Form 941.
Copyright © 2003 American Symphony Orchestra League/Association of Performing Arts Presenters
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