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.