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Withholding on Payments to Non-U.S. Contractors & Other Certain Cross-
Live Webcast Replay

Withholding on Payments to Non-U.S. Contractors & Other Certain Cross-Border Payments

Total Credits: 1 including 1 Taxes - Technical

Average Rating:
  5   (0 comments)
Partner Produced |  Tax
Alex August, CPA, MBA
Course Levels:
1 Hour


It is becoming increasingly common for even small U.S. companies to retain, as independent contractors, individuals located in other countries. With the Internet, it is easy for them to provide services without regard to where they are physically located. This has implications for the U.S. companies that hire them. Discuss best practices for withholding and reporting on payments to Non-U.S. contractors, related IRS codes, applicable tax treaties, how to handle other certain cross-border payments, and necessary documentation needed and what you should do in case of an audit.

Basic Course Information

Learning Objectives *Walk away with an understanding of the U.S. tax code governing the withholding rules on Non-U.S. payments and necessary documentation for risk mitigation
Major Subjects *US withholding requirements on payments of FDAP income to foreign persons under Chapter 3 and Chapter 4 (FATCA) *Reducing withholding rates available under tax treaties *IRS compliance matters including 1042, W-8 series forms

Course Materials


Alex August, CPA, MBA Related seminars and products:

Alex is a tax principal with Rehmann and is in the Troy office. Alex services several large closely-held and multinational companies, including all aspects of income taxation for such companies, related entities, owners and family members.

August began his career with Rehmann in 1999. His professional efforts have focused on international taxation, both inbound and outbound; global structuring; tax consulting and compliance.  Other practice areas include federal and multi-state taxation, estates and trusts and tax authority audits.

Alex has a Master of Business Administration with an emphasis on taxation and a Bachelor of Arts in accounting, both from Michigan State University.

Alex is a member of Michigan Association of Certified Public Accountants, and is a former chair of the International Practice Task Force, in which he is currently an active member of.  August is also a member of the American Institute of Certified Public Accountants.

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Payers of US source income to foreign persons
Original Recording Date 10/24/2017
Yellow Book No
Course Developer MICPA
Date Added to Catalog 06/07/2017

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. 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 submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



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