Market Areas > Corporate Finance > Non-Resident Aliens

Non-Resident Aliens: Identifying Payees Who Should NOT Receive Form 1099

Course Description:

It seems easy enough, just 1099 all the non-corporate payees that your organization has made payments to, right?  It’s not that simple...Is your payee foreign? Not sure?  How could you tell?  This doesn’t apply to your organization, does it?

Join CCM and 1099 experts, Balance Consulting, in this practical audio conference to learn what to look for to determine if you have a foreign payee. We’ll cover the flags that should trigger further investigation and the crucial steps for handling reporting when you’re not able to confirm whether the payee is foreign or not.

In just 75 minutes, you’ll also get practical strategies to ensure your organization is compliant with non-resident alien payments, and you’ll learn:

• How to distinguish between a U.S. payee and Non-U.S. payee
• Definition of U.S. sourced income and what it means for reporting purposes
• Red flags that may indicate a payee is foreign
• How substantial presence test applies to determining payee status
• When payments are reportable
• Difference between the four W-8s and when to use them
• When to withhold on payments to a non-U.S. payee
• When to apply tax treaties to lower withholding percentage
• What happens if reporting and withholding rules are not followed

You’ll also get a summary of sourcing rules and the answers to your specific questions in the live Q&A session following the presentation.

Featured Faculty:

Denise Johnson, Esq., General Counsel and Tax Compliance Manager, Balance Consulting

Denise Johnson provides research, consulting, and training services in the areas of tax information reporting and sales and use tax. Prior to joining Balance, her professional experience concentrated on employee benefit plan administration and compliance, probate and estate matters, general civil litigation, and corporate law. She received her Juris Doctor from the Thomas M. Cooley Law School and is a candidate for her LL.M. in Taxation from the Wayne State University Law School. Denise is a member of the State Bar of Michigan, the Washtenaw County Bar Association, the American Bar Association, and the Michigan Women's Tax Association. Denise serves as the Executive Director of the National Association of Form 1099 Filers and is an adjunct instructor at Dorsey Schools where she teaches courses in business. She has also been invited to present at numerous professional meetings and conferences and has authored several publications.

MONEY-BACK GUARANTEE:

We're so confident you'll get what you want out of this conference that we'll refund every penny if you're not completely satisfied. No questions asked! It's 100% risk-free!

Pricing:

Unable to Attend?  Order the CD!
Your CD recording includes the complete audio conference presentation, audience Q&A and presentation materials.

APPROVED FOR RECERTIFICATION CREDIT:

Receive 1.5 CPE credits by attending the live Audio Conference! CCM is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org No prerequisite courses, advanced preparation or experience is required for admittance to this workshop. This intermediate level audio conference qualifies for 1.5 CPE Credits, delivery method Group-Live. Recordings of the program do not qualify for CPE credits. For more information regarding administrative policies such as complaint and refund, please contact our offices at 877-900-C4CM (2426).

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