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. On 8/4/2022 3:33 PM, Membiela, Clare (MDE) via Michlib-l wrote:

Hello Glenn:

Try the information on this IRS page:

https://www.irs.gov/businesses/small-businesses-self-employed/reporting-paym...

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 <mailto: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.*

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*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

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