# Do I need to provide my US clients with a form W9 if I'm "entreprise individuelle" / "professional liberal" in France?



## johncarlos (Apr 30, 2014)

Hello community!

I'm an independent contractor in France (graphic designer). 2020 was my first official "FULL" year under the "entreprise individuelle" / "professional liberal" status. (I pay my income taxes and cotisation sociale in France).

I just realized, that for my 2020 tax filings for the FED, my US clients have a form W9 on file for me.

Does anyone know, should I continue to give my US clients a form W9??

Or should I tell them to rip up their W9s on file, and simply declare me as an overseas service provider? Ergo, give them my French SIRET / SIREN, etc?

Thanks so much! Exapat Forum is a life-saver!!!!


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## Bevdeforges (Nov 16, 2007)

I thought 1099s were forms issued to someone you pay, not to someone who pays you. So in theory, you shouldn't be giving your US clients any 1099 forms.

They may need to issue 1099s for the amounts they pay you - but there is no reason for them to use your French SIRET/SIREN for any of that.

I suspect part of the answer lies in how you are planning to report your business on your US tax returns. (I.e. a Schedule C "sole proprietorship" or as your "employer"). But I think I'm going to move this discussion over to the Expat Tax section - because it relates to all US expats with private businesses overseas.


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## johncarlos (Apr 30, 2014)

Bevdeforges said:


> I thought 1099s were forms issued to someone you pay, not to someone who pays you. So in theory, you shouldn't be giving your US clients any 1099 forms.
> 
> They may need to issue 1099s for the amounts they pay you - but there is no reason for them to use your French SIRET/SIREN for any of that.
> 
> I suspect part of the answer lies in how you are planning to report your business on your US tax returns. (I.e. a Schedule C "sole proprietorship" or as your "employer"). But I think I'm going to move this discussion over to the Expat Tax section - because it relates to all US expats with private businesses overseas.


Hi, Bev... Oh, yikes! I'm sorry. Of course, you're correct... I meant W9! Not 1099.

I edited my original post to reflect this. So now it should make sense!


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## Bevdeforges (Nov 16, 2007)

If you're interacting with them as a business, it depends on how your business is set up here in France. Take a look at the instructions on the irs.gov website regarding the W9s. Instructions for the Requester of Form W-9 (10/2018) | Internal Revenue Service

It may relate to whether your business is set up to pay its own French taxes or if you're running your business revenues and expenses through your own French tax declaration. Also think about how you are planning to declare your business on your US tax returns - Schedule C? or will you treat your business as your "employer."

And then, let's hope someone wanders by here who has a bit more experience with this than I do.


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## johncarlos (Apr 30, 2014)

Bevdeforges said:


> If you're interacting with them as a business, it depends on how your business is set up here in France. Take a look at the instructions on the irs.gov website regarding the W9s. Instructions for the Requester of Form W-9 (10/2018) | Internal Revenue Service
> 
> It may relate to whether your business is set up to pay its own French taxes or if you're running your business revenues and expenses through your own French tax declaration. Also think about how you are planning to declare your business on your US tax returns - Schedule C? or will you treat your business as your "employer."
> 
> And then, let's hope someone wanders by here who has a bit more experience with this than I do.


Hi Bev!

I imagine I'll be on a schedule C when I file my 2020 return with the IRS.

This is how my tax preparer did it for 2019. Perhaps because I'm passing business taxes on to my personal French tax declaration ("entreprise individuelle" / "professional liberal" status).


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