Canadian Vendor and W-8ECI vs. W-9

Canadian Vendor and W-8ECI vs. W-9


We have a vendor that we are doing business with located in Canada.  They have completed a W-8ECI (Ross Video Ltd) with a US Tax Identification Number 36-XXXXXX.  They have also completed a W-9 (same US Tax Identification Number as above) as Ross Video Inc.  The EIN matches to the IRS TIN Matching Program.  Only the administrative work is performed in Canada.  They have one office located in NYC where all other work is processed...."your order XXXX was booked through our USA company.  Please send your payment to us in Canada or the address on the W-9.  We will receive it either way."  Is this reportable on a 1042-S?  Since they indicated that they are Incorporated on their W-9, there would not be a reporting obligation on a 1099-Misc, correct?

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Any tax advice in this written or electronic communication was not intended or written to be used, and it cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed on the taxpayer by any governmental taxing authority or agency. This written or electronic communications does not represent legal advice. Persons in need of a legal opinion should seek competent counsel.
Steven Mercatante, Esq. specializes in tax topics. Steven is a nationally recognized leader in tax reporting education and consulting on specialized compliance issues. He received his Juris Doctor from the Michigan State University College of Law, graduating with a Certificate of International Law. He is an active member of the State Bar of Michigan.