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Determining U.S. source income for software services
June 15, 2023
Q. If payment is made to foreign Canada vendor that submitted a W-8BEN-E for hosting electronic medical record system which includes a monthly maintenance and annual hosting fees, how do we determine if this is U.S. source income?
A.
(Answered by IOFM's third-party tax experts)
Under current usage: If software for this service was downloaded by your institution here in the United States, the payment is classified as U.S.-source income; or if the program and services are hosted by the foreign…
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