{"id":3318,"date":"2019-10-03T15:08:47","date_gmt":"2019-10-03T19:08:47","guid":{"rendered":"https:\/\/thepayrolledge.com\/blog\/le-guide-essentiel-des-formulaires-fiscaux-des-employeurs-internationaux-irs-cra\/"},"modified":"2026-06-10T19:20:41","modified_gmt":"2026-06-10T19:20:41","slug":"5-us-tax-forms-international-companies-employing-workers-in-the-us-need-to-be-familiar-with","status":"publish","type":"post","link":"https:\/\/thepayrolledge.com\/fr-ca\/blog\/5-us-tax-forms-international-companies-employing-workers-in-the-us-need-to-be-familiar-with\/","title":{"rendered":"Le guide essentiel des formulaires fiscaux des employeurs internationaux (IRS & CRA)"},"content":{"rendered":"\nThis comprehensive guide outlines the essential tax forms required by the IRS and CRA for employers. Its goal is to help with successfully navigating the specific filing obligations and compliance standards necessary for managing a cross-border workforce between the United States and Canada.<\/i><\/b>\n\n<\/span><\/span>\n\nNavigating <\/span>global payroll<\/span><\/a> and tax compliance when employing workers in multiple jurisdictions ( or even just hiring a non-resident in one country), is the single biggest challenge for an<\/span> international employer<\/b><\/a>. While hiring a U.S. citizen or permanent resident is relatively straightforward, the rules change entirely when you hire a <\/span>Non-Resident Alien (NRA)<\/b> or a worker residing in a country like Canada.<\/span>\n\nFailure to file the correct <\/span>international employer tax forms<\/b> can result in severe penalties, back taxes, and interest from the IRS, CRA, and other taxing authorities.<\/span>\n\nDownload \u201c7 Challenges Companies Face When Expanding into the US\u201d eBook<\/span><\/a>\n\nYou\u2019ll need to submit some tax forms when you first hire an employee, while others must be issued annually or updated from time to time. Your specific filing obligation depends entirely on your worker’s <\/span>tax residency status<\/b>.<\/span>\n\nHere is a breakdown of the essential forms you need to know, divided into the two primary compliance areas for international businesses:<\/span>\n

Section 1: Forms for US-Based Workers (Residents & Citizens)<\/b><\/h2>\nThese forms apply when you hire a US citizen or a <\/span>resident alien<\/b> (an individual who meets the IRS’s substantial presence test or holds a Green Card).\n\n<\/span>\n

1. Form W-4: Allows You to Withhold Taxes<\/b><\/h3>\nThe first form you\u2019ll have any employee fill out is a <\/span>W-4<\/b> (<\/span>Employee\u2019s Withholding Certificate<\/b><\/a>). This form authorizes you to collect and withhold income tax from the employee\u2019s wages. If an employee doesn\u2019t fill it out, you can\u2019t pay them. It\u2019s in their best interests to complete this form and allow you to file it as soon as possible.\n\n<\/span>\n

2. Form I-9: Verifies Employment Eligibility<\/b><\/h3>\nEveryone you hire for your business operations in the US should be legally allowed to work. That\u2019s why they must fill out <\/span>Form I-9<\/b><\/a>, Verification of Eligibility for Employment<\/b>. If an employee refuses to fill out and file an I-9, they may not be eligible to work.<\/span>\n\nHiring workers who aren\u2019t eligible to work in the US can have repercussions on your business. You may be penalized by the IRS or even subject to visits from immigration officers. It can also disrupt tax withholding and payroll, as employees who are not eligible for employment may also not fill out Form W-4 discussed above.\n\n<\/span>\n

3. Form W-2: Must Be Filed for Income Tax<\/b><\/h3>\nAs an employer, you\u2019ll also need to fill out and remit <\/span>Form W-2<\/b> (<\/span>Wage and Tax Statement<\/b>) each tax year. If you pay any employee more than <\/span>$600 US<\/b> in a year, you must complete this form and file it with the IRS. A copy of your filing should also be sent to the employee for their records. Legally, you must send out W-2s before the end of January each year for the previous year.\n\n<\/span>\n

4. Form 1099: Is for Contractors<\/b><\/h3>\nThere may be times when you hire workers who don\u2019t quite fit the bill as \u201cemployees.\u201d These people are contractors, and you\u2019ll need to file <\/span>Form 1099<\/b> (<\/span>Miscellaneous Income<\/b> or <\/span>Nonemployee Compensation<\/b>).<\/span>\n\nContractors engage with you on a business-to-business case, so you don\u2019t need to withhold income tax from them. They don\u2019t need to fill out Form W-4. Instead of a <\/span>Form W-2<\/span><\/a>, you\u2019ll provide them with Form 1099 at the end of each tax year. Make sure you\u2019re classifying your employees and contractors correctly, as <\/span>employee misclassification<\/b><\/a> can result in severe penalties for your business.\n\n<\/span>\n

5. Form SS-5: Must Be Filled Out If an Employee Doesn\u2019t Have a Social Security Number<\/b><\/h3>\nIf you hire a new employee, but they don\u2019t yet have a Social Security number, then they need to apply for one. <\/span>Form SS-5<\/b> is the form they\u2019ll need to fill out. You\u2019ll need to be sure the employee obtains a Social Security number before you can proceed with the rest of the forms.\n\n<\/span>\n

Section 2: Essential International Forms for Non-Resident Workers<\/b><\/h2>\nThese forms are the true focus of <\/span>international employer tax compliance<\/b>, as they dictate withholding and reporting rules for payments made to non-resident entities or individuals.\n\n<\/span>\n

6. Form W-8BEN: Certification of Foreign Status<\/b><\/h3>\nThis is arguably the most important form for a non-resident individual (e.g., a contractor or employee working outside the U.S. who qualifies as a <\/span>Non-Resident Alien or NRA<\/b>).<\/span>\n