Work Done Outside the U.S. by a Foreign Person

Independent Services work done entirely outside of the U.S. and the individual will not enter the U.S. for any reason connected to this service, the following document is required:

  • A completed UC W-BEN (PDF) form (Sections A, H and I) or Foreign Sourced Statement
  • Payments for work done outside of the U.S. by a foreign person are not reportable or taxable in the U.S.

If partial work was performed in the U.S., we require the following:

  • Must have a GLACIER Record for services performed in the U.S. and the completed UC W-BEN (PDF) for services performed outside the U.S.