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CI Monthly Feature #24

Fri Aug 1, 2014, 4:00 AM

Hello dear members and watchers,

Another article featuring works from our CI members! This is a great opportunity to showcase your works to our +40k watchers and the whole community!


Bullet; Red HOW CAN I GET FEATURED?
Bullet; White In the 15th of every month, we will post the feature poll. Just leave a thumbnail of one of your works on that poll and we will feature you in the 1st of next month. Make sure you comment before we close the poll. There's only 200 slots!


Two Redo by RustyCroutons Oblivious by ascenciok Birthday Gift for Hyanna-Natsu by Fox-Circles ~Magical~ by MissCherryCake Chibi by PermenantMarkers
Kimchi by StarshineHaste The Crow by wdnest Vas Headshot by Dream15 Transmitting by rainylake  Biohazard: Intro
About 4 years ago, there was an explosion and a girl in a place at the wrong time. Her name was Cecily Holden, only at the age of fourteen on the day of the explosion. She was the daughter of the head scientist who was in charge of huge corporation who practiced illegal testing of chemicals on humans and animals.
Her father didn’t think of her as a daughter, only as one of his experiments, all he wanted of her was to make her a weapon.
Her father often injected her with lethal chemicals that did her no harm, but one day, her father went over the edge, he placed Cecily in the middle of a Gamma explosion that ended up blowing the entire lab up killing everyone but Cecily Holden.
Today, she is known as Biohazard.
She has the power to give someone radiation poisoning with only a touch of her finger, her silver eyes like dagger staring into your soul. Her body can give off radiation but only if she chooses too, she is deadly and highly dangerous.
Now, only the X-Men can save th

Cloud watch by Offline65 NeVeR LoSE YoUR HuMAnITy by TheDarkCommander Graveyard by artisticallystrange Bumblebee by Neccers Porst Color Reflex 55mm f1.4 #1 by reznor666
George Takittei by SenorDoom  Heartbeat of a GhostI sit all alone in the darkness
Silence surrounds me everywhere
Breathing is the only sound I hear
I continue to sit here pondering nothing
But wait, what’s that sound I now hear?
A new sound fills this room, growing louder
It seems to be getting closer, the rhythm quickens
I look around for the source, but come up empty
I grow scared, fearful of the unknown
But as I listen, I sense a familiarity
I know what the sound is, a heartbeat
But not just any heartbeat, your heartbeat
Could it be possible? How can I hear such things?
Your heart was buried six feet under as was your body
Or was it? Could it be my mind playing tricks on me?
Does my mind long to hear your heartbeat so much?
So much so, that it’s making me hear nonexistent sounds?
Am I missing you more than I think I am?
Am I not really over your death like I thought I was?
Hearing this brings back memories of all those days
When I would lay my head against your chest
And do nothing but listen to your heartbeat
It was p
 Maleficent by DegasClover Elsa by LunardreamerEmy :Gift::Selfies by potpoorri








road full of promise by SMT-Images 53.Sailor Chibi Moon by Animecolourful YEEEEEEEEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAH by AshesAndEmbers Samuria Super Hero Panda Bear by purpleumpa10 Hobbit - Party Thranduil by caycowa
Craptice-3 by Marzzel Speed paint 2: Attack on Titan Eren Mikasa Armin by snowienight N Harmonia by ArtistOnHold Lifes Choices by theheek Afternoon walk in Nafplio by BillyNikoll
Redstart by wuestenbrand Lotalyn and the Water Temple by PeppermintRain Jack x Olaf? by sysengrat Space by merunicorn Distortion World by Yenni-Vu
Da comfy gurl...XD by OniArtistNee-San Purple Lands by HalfInane-HalfMental Card game lv3 by LynkN WOODWORK: GNOME by b-Dedi Ayakashi - Snow Sprite + Contest results updated by Kikansha







Mythology with a Twist: Perseus and AndromedaPerseus could not wait to get home and shove Medusa’s head into the King’s face; that would teach him a lesson for thinking him as weak!
Admittedly, he could have never done it on his own; hadn’t it been for Athena, he’d still be trying to figure a way to get to Medusa’s cave.
Not only she had instructed him on how to get to Medusa and kill her, but she had equipped him with all these extraordinary weapons too.
Athena herself had offered him her shield; Hades had provided a helm that turned him invisible at will; Hermes had given him winged sandals. Not to mention he had killed Medusa using Zeus’s sword; how many mortals could claim the same?
The desperate pleas for help coming from somewhere below him, brought him out of his reverie.
He stopped midair and took a good look around; he spotted a girl chained to a rock mid-ocean and some sort of sea monster swimming in circles around the small rock-island she was chained o
 Fire Flower by gRiM-sTrEaKeR Sketchbook  spring2014 by l3onnie Twel Chan - WC by himekanoda Proud Father by scoobiesnax
  Pose by WinterNyx Moko Moko Clover by Heikky Pocky Game by Creator-Kami Untitled118 by JuliaHasAGun everything I loved by Sai-shou
Coraline - Spooky night by Princess-CoCo-154 Link - Legend of Zelda by Phantom717 Vespa: Harl by KidiMaster City Burn by Owlclawz 100 points: Dragon age 2 Symbols by SinfullyCute
Darth Vader - The Power of the Dark Side by StilleSkygger Ryuko by Lumnili portrait of a girl by Madhurupa Anestai  Dragon Blood Competition Entry  SOLD by SonsationalCreations Restless mind by Varen-Ka








#Day 1 - Selfie by ricecuni I can has Rainbowz by Seminon Chuubi Yui Gruenewald by Momoko122 Spongebob and Patrick_ by MehHappy [OPEN] Random batch #1 ~ Very cheap! by LlucMagic
One Piece by Risa1 Vanilla Kimono by Szarlotki Autumn Lion by Bree-Kim Sailor Chang'e as Fa Mulan by Miyeong Sexy Matt by CintiaSand
Elsa the Snow Queen by rainbownote Angel Daemon by RgDraw Gazing Into the Abyss of Madness by BadApple-Art KAI - Project Moon Light by AkaisLight SOC David vs Goliath by KhaoShar
Sacrifice by jmelisio FOR SALE: Three tailed Gem kitsune - small floppy by goiku Collab: Seasons Adopt by AkuToSeigi A sisters' secret by PetiteBubu Lone Tree by Erisiar








:CE: Everybody was Kung-Fu fighting by HoshinoDestiny Silly Batman: First Class P.4 by TheStrategos Pendant - Daisies by rosepeonie Fast Food by LadyCarnal Wayfarer by Vilenchik
Prince John by MagicalMerlinGirl ACNL Commission - Yui Z by Kattiel Tatiana Maslany as Cosima by lemgras330 Vampire Queen by StarfireArizona Prisoner of technology by JacekGlejzer
Let's meet again... In the next life... by kittumgirl The Same by NeonNekoHime Ksenia in Graphite #2 by SHParsons sheet lightning by Ven-Drace Midnight bloom by Keimichi
Tea Quote by dizzyflower28 Xui by Matna-chan Aya Ueto (Digital Painting) by a0rta454 Curious Object of Unknown Origin by audre I Just Need You Now... by Lolita-Artz








Sunset by Sissyke [OW] Dion - Headshot by devinaaTART The Early Bird by LenkoaneM Sea Silver by Saltemerson Beware the Cyborg? by fantreasureplanetljs
Sherlock icon by isaeway Satoshi by KorpseBride The true King by StarWarsJediAmy stars by TheFigureInTheCorner Seeing Red Again by SepticSkeptik
Commission : snowienight by feroren Dark elf by oga-chan Dragon Kimono by Aeveternal Frostblade Irelia by martaino Miku Append by Andreanable
126 by Kotlet10 Sad Canary Story by Kyhira Waiting for Hector... (2014) by Meekochan Man Of Steel by wellbee SNK - EJ by p-es







Lissandra - The Ice Witch by DeathGoddess231 Well, well . . . by s-carter She is sexy... and she knows it by theNightwishmaster Daisy, Daisy by Ghost-Wolf7 [Commission60] Chibi Cleo: Fire Powers by izka-197
Google Chrome Theme - Pink Pixel Hearts by cupcakekitten20 Betilla by AspergerGoodness .:K-t-Y:. Kaji, Teru by tashaj4de  100 Reasons to Stay AliveCute animals that make you go, "Kawaii!"The part of the charger you put your foot on while you're derping on the laptop.Pencils so sharp you can possibly murder an undesirable specimen. (I don't suggest that, but you can.)Clear, blue skies.Putting on the headphones after a long day.Realizing you don't have any homework.The feeling of spring after winter."EMERGENCY MESSAGE: Due to extreme weather conditions, all school activities and administrative offices have been closed for today."Dry towels.Belting out your favorite song in the shower.Cute guys.Maybe cute girls.Or maybe both. I don't know your preferences.The sense of accomplishment.Looking in the mirror and trying out your "sexy" pose.Going on DeviantArt to find your messages chock-full of activity notifications.When you're in a radically good mood so you don't have a care in the world.Hilarious videos.Seeing a picture of something that doesn't usually have a face having a face.When your crush smiles at you.Being weird with your BF Freedom by cl-em
Seraphim by TOYDREAMER Elestial Mechanics (Hatter). by MariaSemelevich Meet Astaroth by EDMeadArt WiiU Link by marymarhta Someone... by GlyphBellchime
Trapped Mermaid by Kaitlin73  Lady Annie by selinmarsou Coot feeding its young by linneaphoto vibrant dock by TrishaMonsterr How To Forget by velvetdelirium







The Lady With the Roses by TBirdExperience Roza by TsukikoTakahashi Snow Elf by ThePurpleSorcerer  Circle Of Life - T-Shirt Design by PerfectlyDisastrous Good Morning, Princess by LilMissPeppy
A Flower and The Birds :) by MeadowDelights Art Trade w/ mad-jove by Chewsome Extra gibbous by Arayashikinoshaka Gitar Party by HimenoRenai Rex Ratt and Sloan Sharke by Alternativeproject
Superior No More by luneth22 Why did we have to be... by KuroeMoon Partners (painting) by oceans-inferno Retreat of the Sun - Just Like Desert by GiuseppeTria Puzzle Piece Plushie! by cookielover17
Grimdave by Aikodea Hypnotic Head by Brainstorm-bw-style Spring by Jytta Loss of Humanity by LoveOfTheFallen 0101- Falling Ghost Boy by Satsuki98






Breaking Free-A gift for MirellaSantana by areemus Dichroic tree Pendant 003 by Dimolicious Wet Paws by tildua Follower by National-Horse Aurora - Remake by Emy-ai
WearyThis is such an aimless pursuit;
This fight to make the glass half full
I thought perhaps I could be mute,
Lie back and rest my weary soul.
This gloomy fate seemed to agree -
This thing that swallows each hope whole.
It told me how I could feel free:
Lie back and rest my weary soul.
This pressure sparked my rebel's mind,
This crushing force will take it's toll
But I could burn, leave it behind,
Lie back and rest my weary soul.
 King Artie by rampantraikou I was too lazy by Art-in-heart4va Pink Lemonade by Reysuke-chan Fly Again by To-Ka-Ro
Chibi Rabbit Parfait macaron HASE by haseprabio The Awakening of the Avatar - Korra by CarpeLex Dali's New High - Heliotropic by Tetrismede 


ANIMALS


Kiss by RichardConstantinoff   Missing my piercing by plumita1
IT'S A BIG WORLD OUT THERE by anniecanjump   Meerkat Gang by AmBr0
Peek-A-Boo Cow by Earleywine   Soulful eyes... by Seb-Photos
Fresh by FlashW   Kiwi Bird and Kiwifruit by deskridge
Eurasian spoonbill by AlecsPS   Canada goose - Gosling by JestePhotography
Red Kite by JaniceDuke   Bee Eaters by pamslaats   Fox by IllegalHamster
Little Punkie by plumita1   King of the Woods by deskridge
Hornbill Poof by DeeOtter   Flight by AlecsPS   A Bit Inquisitive by papatheo
Oh so fluffy by FreyaPhotos   Little Owl by ChaosOfGods
Great White Shark by FredrikEriksson1   Plesiosaurus is going for a trip by EsthervanHulsen   First Spring by clippercarrillo
Sea Turtles by deskridge   Turtle Alley by deskridge
Starc cenusiu by RichardConstantinoff   Tiger of the Rivers by Cypselurus
Robber Fly by RichardConstantinoff   Shenzi II by Lion-Redmich   A Plaintive Look by papatheo
Red Damselfly 01 by s-kmp   reflecting by isischneider
Rosa Canina by DoraVavrova  Bird Grasshopper by Andres-Cadena
Let's have fun! by plumita1  Going wild by Lion-Redmich
Lizard Wishes by gigi50

LANDSCAPES, FLOWERS, PLANTS AND TREES


Southern Utah Landscape by DaisyDinkle   Dream by Trichardsen
Sky, sea and land by raulrk   Hellish by Trichardsen
The Nusfjord Exposure by Trichardsen   With the morning rays by DebasishPhotos
Bad Sunset by zoomzoom   Crystal Fairies by John-Peter
Once Upon A Time by Trichardsen   Snoqulamie Falls 1 by jxsnyder
InCarnation by DaisyDinkle   Just Like Magic by alexgphoto   Snoqualmie Falls 2 by jxsnyder
White Elegance by plumita1   Fairy Tales by S-Patriot
Son of the Forest by John-Peter   A whiff of tenderness by S-Patriot

:iconnaturalworldartists:

Softness-art: Weekly feature XXVI

Journal Entry: Fri Aug 1, 2014, 3:24 PM
:iconsoftness-art:

Evening in Pastel by invisiblelife*Siberian summer* by Yanagl
Mystique by TommyP323
Christ the Redeemer by IsacGoulart201 by SoulofNovember
dreamcatcher by hyssteria
Melanie by EmilySoto*** by oprisco
Out in the open. by MargreetM-Art
Keys by Legoquest29Lexx by StacyD
Ballerina by thefirebombDominika by rebelja
Rainy days by Vanilladisaster
D494 by miobiHer Elegance by HappyKootie
Plain by paulisaBerlin by klapouch
Back to the roots by Maegondo
Window of the world by deerArylideBibliophile by TheFoxAndTheRaven
210 / 365 by OliviaRosePhoto
Sunday afternoon that day by bwaworgaSzogunek. by shadddow
Lusy by PollyBoyd
Inverted coffee by dinabelenkoBreathe me by Borboletra
garden hum by vampire-zombie
Freidenker by Freidenker-photo*** by AnnaTyurina
bottle and colours. by popoks
-Inner evening- by Janek-Sedlar-The road into depths of the soul- by Janek-Sedlar
The Golden Hour by Peterix
Karen by pholwisesDSC 8037-web by warhammerphoto
*** by alexandrovaarina
limitless future by DdeniseeNot Letting Go by WishmasterAlchemist
209 / 365 by OliviaRosePhoto- by nairafee
fallen by emptytredhead
Rose bath by thefirebomb*** by winonaramon
Rise of the New Dawn by MarsiaMSMy flowers by ClaraSchoebel
Life by eulalievarenne
Beautiful poison by mirazuFlower lady by lieveheersbeestje
Young Bloom by Queen-Kitty... by absentii
Three Flowers by Justine1985
Smooth motion by Anastasia-RiThe magic lavender by XeniaChowaniecUntitled by FabriziaMiliaPhotos
---------- by sui400
087 by CookmePancakesOut of here. by andokadesbois
5D0A1184-web by warhammerphoto
Confined by Dax2610Trash The Dress by Laura-Ferreira
Follow the Light by DanielZrno
Great Observer by Draken413ogospa od skrpjela II by roblfc1892
Pandora's box by AnitaAnti
Le piege by JunnyPhotography21 days of pollution by Catosan
Sav 0273 by TheArtfulBug
Seminar on Dream Analysis by AlicjaRodzikButterflies by thefirebomb
Summer Cold by luciekout
Alone by art0fCKWorry by MeltingChoco
*** by DenisGoncharov
Blue mood by Lileinaya*** by alexandrovaarina
*** by alexandrovaarina
Essence by John-PeterCoven Cooking by LilifIlane
abducted II by Ceecore
White Clover by NitrokL I T T L E. by Hersmallworld
Little Lanterns... by catch---22
29.52 - Dreams by head-in-the-cloudBouquet of chamomile by Fajerwerka
the flower keeper 2 by pholwises
Green by kathyooo193 / 365 by OliviaRosePhoto
Eva I by charleshildreth
* by Innushka-DQ U E E N . O F . T H E . T R E E S by KrisseyLa Foret III by siamesesam
Mayar by Greg-McKinnonLet reality leave you by LordLJCornellPhotos
Roseland by thefirebomb
heim by ben-denizJulia Close-Up by ShakilovNeel
swamp by Anna1Anna
victoria by SvetaCosmoskarolin by SvetaCosmos
A Warm Place by Mrs-White
Chamomile by rawdigitalmediaVisions#2 by GeoArcus
Nataly by Tertiusalio
Chamomile Reverie by NataliaDrepinaE S C A P E by A2Matos
white bride by MiniPoulbad blood. by Senju-HiMe
Embracing The Darkness by NataliaDrepina
daria( by marta syrko) by MartaSyrkoNew life by thefirebomb
colorful girl by Alex-Skvortsova
The Lifeless Silhouette by DrHouse88Urszulka by LemonLemonLemonxPXSQt0PLCU by annashakina
Bali by Hengki24
xx by ShelainalidaM by SvetaCosmos
5D0A1736-web by warhammerphotoLabyrinth by emptytredhead
Femme Fatale by AnnaMazur
YK by YanaKalinafrom the moon city by VesnaSvesna
*** by tdum
*********** by Vladimir-SerovGaia lake1 by NYWGoceanomare
(Stephanie(2)) THROUGH THE GLASS by M0THartsomebody by birazhayalci
... in waiting by Voyager-A
~~~~~~~~ by lomatic00729 by NunoFigueira
Into The Night by Nelleke
Black and Blue by nigel3Marine Guard by Voyager-A
Guardian of Darkness by Voyager-ASparse Island by Hengki24
Untitled by IndigoSummerr
Perfection by Papageienfreak*** by tdum
o.T. by vamosver
see inside II by lamentingpersonSzerelmes... by Gimmickzshmakova by SvetaCosmos

This Journal Skin was designed by Night-Beast

Ailleurs !

Journal Entry: Fri Aug 1, 2014, 2:55 AM
A tribute to a great watcher and nawaker ;)

Marseillalenvers by La-Tete-Ailleurs

Winter Break by La-Tete-AilleursBroyer du noir by La-Tete-AilleursWinter Break by La-Tete-Ailleurs
Broyer du noir by La-Tete-AilleursAnachronisme by La-Tete-AilleursBroyer du noir by La-Tete-Ailleurs
Winter Break by La-Tete-AilleursBroyer du noir by La-Tete-AilleursWinter Break by La-Tete-Ailleurs

Terminus by La-Tete-Ailleurs

The Flying Dutchman by La-Tete-Ailleurs

Trompe-l'oeil by La-Tete-Ailleurs

:iconla-tete-ailleurs:

Freebie Friday #01

Fri Aug 1, 2014, 12:26 PM
Hello and welcome to the first Freebie Friday! In this new series I'll be featuring some of my favourite free-to-use resources from around deviantART as well as posting new freebies of my own.

A new journal entry will be up every Friday with each week featuring a different theme. This week we're celebrating the absolute necessity that is mood icons and emotes - for all those times when words just aren't enough.

New From Me



16 Flat Mood Icons by Gasara



Features



bey . rei smilies by chrissichan

Tardmotes by darkmoon3636 tardmotes part deux by darkmoon3636 Skull Emoticon set by oOLuccianaOo

Rainbowmotes: Animated Emote Pack by BlissfullySarcastic Star Emotes by etNoir



Join In



You can suggest free-to-use resources to be featured by sending me a note with the subject of Freebie Friday. You're more than welcome to suggest your own work. Just remember that suggestions for next week should be deviantART-related icons. These could include custom llama badges, point icons , note an message graphics and dA social icons.



cleaner


Judgment by MachiavelliCro ... by BaxiaArt
The Alchemist by KurtzanSigh of life by Iskander1989The twilight mountains by davidperesbr the air went out by Nikkayla
Frozen Queen by Hoangvanvan
dsiox by opaque-studios
Set me free by Katarina-Zirine Hope by CharllieeArts
The Birth by MihaelaJoeDesigns On The Banks by Tracy-WilliamsArt
Day dreams by tryskell BooK OF ShaDow by shiny-shadows-Art
Deep Space Fishing by jesus-at-art
MY INNOCENCE by saritaangel07 jealousy by Letomouse
Eversleeping by Eskoplja




Previous features



C.R.E.A.T.E.

Community
Respect
Excellence
Artists
Trust
Empower.


CRPhotomanipulation

Semi-official Community Relations group for the Photomanipulation galleries on dA. Join us for Daily Deviations, Articles, Contests & Challenges.


Community Groups

:iconcommunityrelations: :iconprojecteducate: :icondigitalists: :iconcrphotomanipulation: :iconimanipulate: :iconwe-heart-photomanip:

Streetside Stories: Color

Fri Aug 1, 2014, 8:31 PM

Showcase #69

Fri Aug 1, 2014, 3:17 PM
The Feature Showcase, issue 69 - a sequential visual collection of unearthed work in abstraction, diffusion, chiaroscuro, and oneiric aesthetic. To experience a similar exhibition of imagery to that which has been featured here, feel free to peruse the depths of my Favourites collection.


Recent Discoveries




Pure by MatthiasHaltenhof
Plant and Moon by vamosver
Warring sides by Image-heart
Isolation by thergothon
Hold by Lissuin
Entering the ice castle by AiniTolonen
torn by Shadoisk
Deja Vu landscape XLIV by ForrestBump
TEARS OF THE MOON by puken
southern orchards. by Hamish-Frost
..romanticism.. by tarpeia
Wherever you are by EmiNguyen
o.T 2013-12 by ecoustic
Corners Of Your Mind by insolitus85
heaven is paved with broken glass by zeruch
Valley Of Glass by iamthewoodendoor
Selected Work


:iconmatthiashaltenhof: :iconvamosver: :iconimage-heart: :iconthergothon:
:iconlissuin: :iconainitolonen: :iconshadoisk: :iconforrestbump:
:iconpuken: :iconhamish-frost: :icontarpeia: :iconeminguyen:
:iconecoustic: :iconinsolitus85: :iconzeruch: :iconiamthewoodendoor:
Featured Artists


Note: This is for US artists, as it deals with US law and tax requirements. Can’t speak for int’l artists. I am speaking as a businessperson, not a lawyer. Contact your local tax preparer for questions about your individual scenario.

You are a US artist.

You run a business selling your artwork and products made from it - like prints, charms, that kind of nice con stuff. Your “expenses" are the cost to produce your product: the money you pay to the person or company who creates your products so you can sell them in your shop or at a con. Your "profit" is the difference between the sell price and your cost.

Let’s say that it costs you $1 to produce a print, and you sell it for $5. Your profit is $4. Because you have organized your art as a business, you take that $1 as an expense and pay taxes on the $4 profit, whatever that tax amount might be (in the simplest terms). If you didn’t take the expense, you would be paying taxes on the full $5.

Now, you need to be aware of basic tax requirements: if you spend $600on any US contractor or vendor in a calendar year as an expense, you arerequired to file what’s called a 1099-MISC*. It is sent to both the IRS and the vendor. The 1099-MISC reports the income you spent with the vendor to the IRS. The vendor also receives the 1099-MISC and uses it on their taxes to report that income they received from you. The IRS will check your 1099-MISC reports against what the vendor reported to make sure it adds up.

* You do not need to file a 1099-MISC for doing business with a corporation (“INC”). This is not always the case with LLCs, as they could be sole proprietors. Contact your tax preparer if you aren’t sure if you should file a 1099-MISC on a particular vendor, or whether you should request tax information from a particular vendor.

To fill out the 1099-MISC and fulfill your tax obligations, you need tax identification information from the vendor. Usually, you do this by sending what’s called a w9 Request For Taxpayer Information to the vendor. They fill it out with their name, address, SSN or EIN, sign and date it, and return it to you. Because you need the name, address, and tax ID number (SSN/EIN) for your 1099-MISC, you need all of this information to be in compliance with the law and send out your required document.

If your vendor tells you that they do not reside in the US, then you ask them to provide what’s called a w8-BEN, the Certificate of Foreign Status of Beneficial Holder for United States Withholding and Reporting. This, which the non-US citizen fills out, will tell you their name, address, location, and sign and date the statement that they are a citizen of the other country.

When a vendor is not in the US, you do not need to provide them a 1099-MISC*. However, you still need to keep their w8-BEN in your records to prove that this vendor is outside of the US and the IRS does not require you to file a 1099-MISC for them, in case the IRS ever asks you to provide proof. The important part is that it’s legal proof and if you do not have this proof, we get into some trouble with the tax code.

* Provided the income isn’t “US-Sourced” (meaning, the non-US citizen isn’t providing you these services while being in the US), you don’t have to file a form. If it is US-sourced, you have to file Form 1042.

If you do not collect either a w9 or a w8-BEN, there are scenarios where you could become liable for the back taxes and penalties:

  • If the vendor is a US citizen, you are penalized for not sending out the 1099-MISC in compliance with the law (as there is a deadline to do it with every tax year in January of the following year).

  • The IRS may disallow the expenses you took that you did not report on the 1099-MISC for the vendor. This means you will have to pay back taxes on that money you took as an expense, as well as a possible penalty.

  • If the vendor is not a US citizen, and you are unable to prove this by providing the vendor’s signed and dated w8-BEN, disallowing of the expenses may happen, back taxes, and you may receive a penalty, similar to the first situation.

Clearly, it is very bad to do business with companies that will not provide you with their tax identification information.

Note: You do have the option of performing backup withholding with an individual or company that won’t provide their tax information. As of recent publications, this means that you take 28% of the payment due to the vendor and remit it to the IRS. However, this is a very complicated process, and as one can imagine, it is likely that the vendor will not do business with you anyway if they are not getting their full payment.

The magic number is $600 — $600 is when you are required to file 1099-MISC. If you purchase $600 or more in a calendar year from a vendor for your business, then you need to obtain their tax information, whether w9 or w8-BEN.

It’s not worth dealing with an audit, or having an audit appear and being unable to explain why you have no tax information for vendors you spent $600 or more with. It is not worth paying penalties and back taxes. Be smart and follow the tax laws, and if a vendor refuses to provide you with their tax information, refuse to work with them.

Form w8-BEN: www.irs.gov/pub/irs-pdf/fw8ben…
Form w9: www.irs.gov/pub/irs-pdf/fw9.pd…
Form 1099-MISC: www.irs.gov/pub/irs-pdf/f1099m…