Analyzing the W-8 series: W-8BEN, W-8BEN-E, W-8ECI, and more!

Description

Analyzing the W-8 series: W-8BEN, W-8BEN-E, W-8ECI, and more!
IRS Program #: X9QQU-T-01120-24-O
CTEC #: 6257-CE-0282
CE: 1 IRS & 1 CTEC credit
Speaker: Rita Ryan, J.D., LL.M.

More than ever, U.S. business retain foreign talent. This creates various tax implications for the U.S. persons that employ or contract with non-U.S. tax residents. One of the most complex requirements imposed by the Code is to make certain withholdings on payments made to nonresidents. A specific requirement is needed in these cases: to request a W-8. The various W-8 that exist complicate any scenario, and this presentation will discuss precisely the various scenarios and when each of these forms applies. Additionally, it will provide guidance on how to complete such forms.

Learning Objectives:
After attending the session, the participant will be able to:

Determinesituations that require a W-8.
Identify the various types of W-8 that exist and applicability.
Complete a W-8BEN.

Contributors

Rita Ryan, J.D, LLM

Rita leads Wolf’s International Tax Services Practice, where she focuses on tax planning and compliance for international holdings. Rita has extensive experience advising clients on the tax aspects of cross-border business activities, structuring international investments, and the United States compliance obligations relating to these activities and investments for both entities and individuals. Rita also works with other tax professionals as a trusted advisor to identify necessary reporting, advise on filings, or review work papers and prepared forms to ensure accuracy in this evolving international compliance landscape.

Prior to joining Wolf, Rita was in private practice as an Associate Attorney at the law firm of Vacovec, Mayotte & Singer, LLP where she focused in the areas of international and domestic taxation, estate planning, and tax controversy.

Rita is an Adjunct Professor at the Graduate Tax Program at Boston University School of Law where she co-founded and co-teaches “Foreign Information Reporting and Withholding.” She also teaches various other international tax topics for Strafford Publications, Tax Practice Pros, and Wolters Kluwer.

Involvement
- International Fiscal Association (IFA)
- Women of IFA Network (WIN)
- Massachusetts Bar Association
- Allinial Global, Inc.
Education
- Bachelor of Arts in History from Marist College
- Juris Doctor in Law from the Western New England University School of Law
- Master of Laws in Taxation from the Boston University School of Law
- Massachusetts Bar Association Leadership Academy Fellow

Description

Contributors

Rita Ryan, J.D, LLM