I’m paying a $1,500 honorarium to a resident of Canada who does not have a U.S. TIN. How do I report this income to the recipient?


A foreign tax ID number (in this case Canadian) may be used instead of U.S. TIN. But you must have one or the other in order to honor a tax treaty claim and not backup withhold. If you do not have a Canadian tax ID, then you must withhold 30 percent of the payment. The income is reported on Form 1042-S. 

See additional information on the AP&P2P Network under Compliance > 1099/1042-S/W-9/W-8 > 1042-S Reporting.

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