It’s critical that you properly classify and document your payees. The requirements for US versus non-US persons are quite different. Do you know if your payees are foreign?

• What does a TIN tell you about a foreign payee?
• Get an overview of how to apply the presumption rules when reviewing your forms
• Includes a matrix of determining US versus Non-US
• Find out the number one way to find out if you have misclassified foreign payees as US persons.

Length: 60 Minutes
Level: Basic
Prerequisite: None.
Credits: 1 CPE Credits
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