You will use these forms in the following cases. US withholds taxes on wages paid to non-US-based vendors under special circumstances — such as overseas sales or employment of a foreign national by an American corporation. See Publication 519 for more information. Use the form when you are paying taxes to any other country. Use the form when the vendor is your contractor and must withhold taxes. See Publication 517 (US Employer Information) for more information. Use form 8233 to determine the tax due from an employment relationship. Use Form W-8 (series), Form 709 (series) or Publication 17 (series) to report business related income. Use Form W-8 (series), Form 709 (series) or Publication 17 (series) to report business related payments. Use form 2110 to report foreign source income. If your employer has a Form 8283 (Employee's Withholding Allowance Certificate — Form 8283) in place, report this income at the Form 709. Use a Form 4797 to report foreign income. Enter Form 941 (payment from abroad to certain foreign country) and Forms 2555 (or 631) directly in the Pay Later section. Use the forms when a tax is paid to the non-US-based vendor. Use Form 2555 (or 631) directly in the Pay Later section. These forms can save you the time of contacting a third party to complete the payment. See Publication 517 for more information. Income Tax Filing Requirements If you will be working in Canada, you are responsible for filing your own tax return. Canada no longer taxes its citizens and residents on their U.S. source income. If you are a U.S. citizen, you must report, or pay taxes on, your worldwide income regardless of how it's earned. However, there are various withholding, reporting and refund rules that can be applied to certain U.S. source income. In addition, to receive the Canadian benefit, the Canadian resident may be required to file a form T1136. The Canadian resident does not necessarily have to pay foreign tax. If they were previously a resident of Canada, they may be able to claim credit for withholding taxes they previously paid. The information in this site is for general reference only and is not intended as legal advice. If you are a U.S.