Withholding - self employed nonresident alienworking in U.S.

[dianefron]

If a U.S. corporation is making payments to a nonresident alien (who has a fixed base in the U.S), can less than 30% be withheld? He will earn approximately $ 24,000 US and has a wife and son that he can claim on 1040NR. Only about 10-15% withholding seems appropriate. What form would need to be provided to the U.S. employer regarding the withholding? I wasn't sure if he should/could use Form 8233, or W-8BEN, W-8,W-4?

Also, would he need to file any forms with his 1040NR claiming any treaty benefits?

And finally, when the U.S. Corp. withholds, they need to file 1042/1042S?

Thanks in advance for any help.

[Mark T Serbinski CA CPA]

A lower amount may be withheld depending upon the country of residence and the specific income being paid.

Payments made to non resident aliens for services rendered OUTSIDE of the U.S., are generally not subject to withholding. Forms 1042S et al are used to report the type of income, and the withholding tax, if applicable, or the reason for reduced or no withholding.

This is a complex area, and I have a feeling we do not have all of the information here....