- quote -

Thank you. This matches what I have read on 2 other boards.

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

- quote -

If they are performing services outside the U.S., then the
payments will be related to foreign source income. As a
result, no withholding will be required under section 1441.
No Form 1099 would be required. See Reg. 1.6041A-1(d)(3)(A).
You should look at this regulation more. You may need them
to fill out a W-8BEN to certify that they are foreign
persons.

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I run a US-based travel agency that currently has 6 outside
agents all working as independent contractors. All are US
citizens working in the US and have given me a W-9, and at
the end of each year I give them a 1099-Misc. No problem. We
do all of our work over the internet, so all agents work
from home.

I've had recent interest from Canadians who want to work for
me.

Is there an equivalent set of forms to the W-9/1099-Misc?

Thank you in advance for any assistance.

-Joe

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >