White Paper

Miscellaneous 1099 Issues

Foreign persons are generally subject to U.S. tax at a 30% rate on income they receive from U.S. sources. However, no withholding under section 1441 or 1442 is required on income that is, or is deemed to be, effectively connected with the conduct of a trade or business in the United States and is includible in the beneficial owner's gross income for the tax year.


Form W-8BEN
Form W-8ECI


Jennifer A. Driskill, CPA, M.B.A.

Jennifer A. Driskill, CPA, M.B.A.

Johnson, James & Co CPA PC

  • Partner with James Dee Johnson & Company, CPAs, P.C.
  • 25 years of experience in the accounting industry
  • Serves client needs by providing an accounting department and/or controller duties including payroll, bookkeeping, accounts receivable and payable, and compilation and review services
  • Areas of practice also include tax preparation for individuals, partnerships, corporations, trusts and nonprofits, as well as business and tax planning
  • QuickBooks ProAdvisor® and available for training or consulting
  • Member of Oklahoma Society of Certified Public Accountants and Accounting Institute of Certified Public Accountants
  • M.B.A. degree in business, Oklahoma City University; B.B.A. degree in accounting, Pittsburg State University, Kansas; certified public accountant
  • Can be contacted at 405-943-1272 or [email protected]

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.