I have a foreign vendor that performed security protection outside of the U.S. for our executives. Since the services were performed outside of the U.S., do we still need a W-8 from them?


If you know the vendor is foreign and not U.S.-owned, and the services were performed outside the U.S., then the payment is non-U.S. source and is not withholdable or reportable. You do not have to obtain a W-8.

You should have documentation indicating that the vendor is foreign—the transaction documents (contract, invoice) can usually suffice.

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