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Do I withhold US tax when paying a contractor abroad?

Banking, payments & cross-border

Only on US-source income. Work done entirely outside the US generally is not, so no withholding applies.

The documentation still has to exist. A valid W-8 and a record of where the work was performed are what support the no-withholding position if anyone asks.

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Paying Foreign Contractors from a US Company: Form 1042-S Guide
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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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