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helterskelter808, the W8 forms only apply when the work is done inside the U.S. If he has staff inside the U.S. or owns a building there, he will have to supply a W8-BEN form. If his business has a subsidiary in the U.S., he will have to use a W8-ECI form. But if he and his business are Polish and he lives and works in Poland, he only needs to provide a statement to that effect and not a W8 form. There is no special form for this. He should type a statement, print it, sign it, scan it and email it. If AFF is audited, that signed statement supports why no Form 1099 was issued and why no tax was withheld.
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Sigmund
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