• 31 minutes

Status of Income Recipient


How is the status determined?

Generally, the status of income recipient is determined based on various A versus B questions. Starting with if they are a resident or a nonresident, an individual or an entity, etc. Establishing foreign vs. U.S. status is established by providing valid W-9 or a valid form from W-8 series (principally W-8BEN or W-8ECI) or a valid Form 8233 (exemption from withholding for nonresident alien individuals). All foreign payees should provide one of these two forms. This video reviews how to determine the status of an income recipient and discusses the role of tax treaties, the substantial presence test, and relevant forms documenting recipient’s status.

Runtime: 31 minutes



Mike Burgess, J.D.

Mike Burgess, J.D.

Crowe LLP

  • Serves as a senior manager with Crowe LLP’s international tax group
  • Has more than 20 years of experience in international tax including both compliance and planning for public and private companies
  • Has a broad range of industry experience, including manufacturing and distribution, retail and technology, among others
  • Throughout his career he has acquired extensive experience in international compliance issues including completion and review of all U.S. international tax forms
  • Since 2010 he has focused on providing international tax services to publicly and privately held multinational companies in the middle market on a wide range of international tax issues, including, in addition to the above, structure planning, mergers and acquisition, cross-border transactions and Subpart F analysis, GILTI, FDII, BEAT, and foreign tax credits
  • Prior to joining Crowe, he spent more than 10 years in Big 4 public accounting firms where he gained an extensive background in implementing global holding company structures designed to improve a company’s tax positions and efficiently manage cash through intercompany financing and cash planning
  • Has specific experience in development and implementation of international structuring and restructuring projects
  • J.D. degree, Lewis & Clark College
Danish N. Meherally, J.D., LL.M.

Danish N. Meherally, J.D., LL.M.

Crowe LLP

  • Manager in the Atlanta office of Crowe LLP
  • Practice emphasizes all aspects of international tax
  • LL.M. degree in tax , University of Florida School of Law; J.D. degree, Ave Maria School of Law
  • Can be contacted at [email protected]

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