Welcome to the International Contractor Portal for Tax Guru Clients & Contractors
The purpose of this page is to help contractors (and clients) understand the US-tax requirements for foreign contractors who are providing services from outside the US. It will also go over the specific forms (w8-BEN and 1042-S) as well as a brief understanding of a 1040-NR (non-resident tax return).
In most cases, the contractor will not be required to file a US tax return. Instead, contractors can present their issued document (a 1042-S in most cases) to a local accountant, or, if no taxes were withheld (most common), can simply use it as an informational document.
To get started, please watch this introductory video:
At the bottom of this section, you can find details on US Tax Treaties.
Next, watch this video to learn more about completing your w8-BEN
w8-BEN Instructional Video – James
Finally, this video will help you understand the 1042-S form you receive as well as any requirements to complete a 1040-NR (Non-resident tax return):
1042-S Instructional Video & 1040-NR Details – Jason
US Tax Treaty Information for Contracted Services:
Belgium: 0% for Contracted Services (Article 7, Paragraph 1)
Brazil: No current tax treaty with USA (30% withholding required)
Canada: 0% for Contracted Services (Article 7, Paragraph 1)
Costa Rica: No current tax treaty with USA (30% withholding required)
France: 0% for Contracted Services (Article 7, Paragraph 1)
Honduras: No current tax treaty with USA (30% withholding required)
Mexico: 0% for Contracted Services (Article 7, Paragraph 1)
Peru: No current tax treaty with USA (30% withholding required)
Philippines: 0% for Contracted Services (Article 8, Paragraph 1)
Spain: 0% for Contracted Services (Article 7, Paragraph 1)
United Kingdom: 0% for Contracted Services (Article 7, Paragraph 1)
