我自己亲身经历, 也有多位加拿大的华人朋友问到, 所以在这里总结一下.
填一份 W-8BEN表格, 给美国客户寄去 备案, 就行了. 美国客户/雇主就可以开始给你付工钱了. (如果在美国工作, Independent Contractor 需要填w9 form)
美国公司如何支付工钱: 美国公司 "电子转帐或寄支票" 来 支付工钱
1) 美国缴税 - 不用
If you perform the service from Canada, the income is not US source of income and is not taxable by US government.
A nonresident alien (NRA) usually is subject to U.S. income tax only on U.S. source income.
A nonresident alien usually is subject to U.S. income tax only on U.S. source income.
根据w8 form 指南, 美国客户(Payor)会预先扣缴 30% 的税
如果是 Independent Contractors, 交加拿大这边的30%~50%的个人所得税.
(我个人觉得, 20万以下, 都不需要成立公司)
财务税务最好找个专业会计师.一年千把来块钱的开支,都可以打入公司运营成本, 还可以要回美国预扣的30%的税钱, 提交Form 8233.
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US Withholding for Canadian Independent Contractors
Using Form W-8BEN to Claim US-Canada Tax Treaty Benefits
American companies generally withhold income taxes on income being paid to foreign nationals. You may qualify for reduced withholding if meet some rules. Basically, there are three steps to this process. First, you must clarify in which country you are a resident. Second, you must decide where your "fixed place of business" is located. Third, you must notify your clients of your tax status using Form W-8BEN.
The tax treaty specifically allows for US companies to withhold income taxes on self-employed Canadian residents (Article XVII, paragraph 1). Withholding will be 10% on the first $5,000 of income, and 30% on income over that threshold. The client and independent contractor may agree on a lesser percentage of withholding if these amounts are considered "excessive" (Article XVII, paragraph 2).
Normally, US companies are required to "withhold 30% of any payment of an amount subject to withholding made to a payee that is a foreign person" (Instructions for Form W-8BEN). Form W-8BEN is used to inform the US company that you are "a beneficial owner that is a foreign person entitled to a reduced rate of withholding." You qualify for a reduced rate of withholding if you meet the residency and fixed place of business rules
Filling out Form W-8BEN
Provide your name in Line 1 and check "individual" in Line 3. However, if you are working under a business name, provide your business name in Line 1 and check the appropriate type of entity in Line 3.
Claiming Tax Treaty Benefits
Exemption From Withholding
If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty. Generally, you do this by filing Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding with the withholding agent.
Rules that Apply to Compensation for Personal Services
Independent contractors. If you perform personal services as an independent contractor (rather than an employee) and you can claim an exemption from withholding on that personal service income because of a tax treaty, submit Form 8233 to each withholding agent from whom amounts will be received.
Instructions for the Withholding Agent
Requirement To Withhold
A withholding agent must withhold 30% of any payment of an amount subject to withholding made to a payee that is a foreign person unless it can associate the payment with documentation (for example, Form W-8 or Form W-9) …
Responsibilities of the Withholding Agent
If you are a withholding agent making a payment of U.S. source interest, dividends, rents, royalties, commissions, nonemployee compensation, other fixed or determinable annual or periodical gains, profits, or income, and certain other amounts (including broker and barter exchange transactions, and certain payments made by fishing boat operators), you are generally required to obtain from the payee either a Form W-9, Request for Taxpayer Identification Number and Certification, or a Form W-8. These forms are also used to establish a person's status for purposes of domestic information reporting (for example, on a Form 1099) and backup withholding. If you receive a Form W-9, you must generally make an information return on a Form 1099. If you receive a Form W-8, you are exempt from reporting on Form 1099, but you may have to file Form 1042-S and withhold under the rules applicable to payments made to foreign persons. See the Instructions for Form 1042-S for more information.
Generally, you must withhold 30% from the gross amount paid to a foreign person unless you can reliably associate the payment with a Form W-8. You can reliably associate a payment with a Form W-8 if you hold a valid form, you can reliably determine how much of the payment relates to the form, and you have no actual knowledge or reason to know that any of the information or certifications on the form are unreliable or incorrect.
Do not send Forms W-8 to the IRS. Instead, keep the forms in your records for as long as they may be relevant to the determination of your tax liability under section 1461. Use the information on Forms W-8 to prepare Forms 1042-S.