Payments for software, digital content and cloud transactions are among the most challenging types of payments to correctly analyze for IRS Form 1099 or 1042-S reporting compliance.  Should a payment be characterized as a royalty, a rental, a goods purchase or a service?  How are these types of income to be “sourced” either within or outside of the United States?  This presentation will bring you up to date with the most recent official IRS guidance and instructions.

Read More