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709 - Policy on Federal and State Tax Withholding Requirements for Payments to Non-Resident Aliens Performing Services in the United States
The purpose of this policy is to provide information and instruction regarding tax compliance for payments to foreign national independent contractors performing services in the United States.
709.1 - Procedure for Completing Tax Withholding Forms as a Non-Resident Alien Performing Services in the United States
When a non-resident alien is compensated for services performed in the United States other than wages, then they are classified as an Independent Contractor.