Hello Glenn:

Try the information on this IRS page:

https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-contractors

I would also take a look at this page from a company specializing in talent services:

https://www.stoketalent.com/independent-contractors-taxes/

Because government entities may have some differing requirements from private businesses, and because there may be Tax treaties involved, 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.

I hope this is helpful!

Clare D. Membiela, MLS, J.D.

Library Law Consultant

Library of Michigan

MembielaC@michigan.gov

517-335-8132

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.

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! www.michigan.gov/meetupeatup

From: Michlib-l <michlib-l-bounces@mcls.org> On Behalf Of Glenn Fischer via Michlib-l
Sent: Thursday, August 4, 2022 2:59 PM
To: michlib-l <michlib-l@mcls.org>
Subject: [Michlib-l] Question about virtual presenters from foreign countries

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Hi, All -

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?

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.

Thank you for any advice you can provide,

Glenn Fischer

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Glenn Fischer

My Pronouns: He/Him - See www.mypronouns.org to learn more.

Interim Library Director

Technology Manager

Hartland's Cromaine Library

P.O. Box 308

3688 N. Hartland Rd.

Hartland, MI 48353

810-632-5200 x110