Limitations of Tax Filing Support at Wingspan

Our tax filing service primarily supports U.S. 1099-NEC forms and Canadian T4A forms (starting tax year 2024). Understanding our service limitations will help you determine if we can meet your needs effectively.

U.S. Tax Filing Limitations

Form Coverage

• We exclusively process 1099-NEC forms for U.S. tax filings
• We do not support other 1099 form types
• We cannot process Form 1042 for payments to foreign persons
• Trust filings are not supported
• We cannot handle combined entity reporting or consolidated 1099 forms, even with supporting IRS statements
• Revenue Procedure 99-50 statements are not supported

Geographic and Entity Restrictions

• Payers must have a U.S. address and EIN
• We only support U.S. mailing addresses for 1099-NEC forms
• Multi-state filings are not supported
• Mid-year entity changes cannot be processed within our system. When payments need to be split across two entities within the same year, a correction will be necessary to accurately reflect these separate payments

Tax ID and Withholding

• We accept Social Security Numbers (SSN) and Employer Identification Numbers (EIN)
• Individual Taxpayer Identification Numbers (ITIN) are not supported
• We cannot process backup withholding
• Federal and state tax withholding amounts must be zero

Special Circumstances

• Legal services filings require specialized handling outside our scope, including requirements for filing for law firms even if they are incorporated
• Complex payment structures beyond standard contractor arrangements are not supported
• Agricultural and fishing payments need specialized reporting we don't provide
• We cannot assist with IRS CP2100 or CP2100A notices regarding name/TIN mismatches. We are not tax advisors and cannot provide specific guidance on how to respond to these notices or assist with the B Notice process that may follow

Canadian Tax Filing Limitations

Form Coverage

• We only support T4A forms for Canadian contractors
• T4A-NR forms for non-resident payments are not supported

Geographic Restrictions

• Mailing services are limited to Canadian addresses for T4A forms
• We only support basic income reporting for Canadian contractors

International Contractor Limitations

Geographic Coverage

• Services are restricted to U.S. and Canadian contractors
• We do not support tax filing requirements for other countries
• Limited international income reporting: We only support T4A forms for Canadian contractors and do not support reporting of other foreign-sourced income or special reporting requirements for global contractors working outside the US and Canada

International Tax Considerations

• We do not:
  • Calculate or withhold taxes for non-US/non-Canadian jurisdictions
  • Handle VAT, GST, or country-specific tax requirements
  • Provide guidance on tax residency status across multiple countries
  • Support international tax treaty applications
  • Assess permanent establishment risks in foreign countries through contractor relationships
  • Process tax equalization or protection calculations for global contractors
  • Manage international labor law compliance, including work permits or visa requirements
  • Handle complex payroll tax situations involving social security totalization agreements

W-8 Form Limitations

• We support W-8BEN forms for individuals only
• W-8BEN-E forms for entities are not supported
• We cannot process special circumstances or reduced withholding rates
• No support for W-8 exceptions or withholdings, including processing any special circumstances or reduced withholding rates related to these forms

Additional International Restrictions

• FATCA compliance services are not offered
• Cross-border payment reporting is limited to T4A forms for Canadian contractors
• Limited international mailing services: We only provide mailing services for addresses within the United States and Canada (for T4A forms)

Need Alternative Solutions?

Professional Assistance

If your needs extend beyond our service capabilities, we recommend:

1. Tax Expert Consultation: For complex or unique scenarios, working with a qualified tax professional is your best option.

2. State/Provincial Tax Help: For state-specific or province-specific tax queries, reach out to your local tax agency for guidance.

Important Note

Our platform is designed for straightforward contractor payment reporting. For situations involving complex tax scenarios, multiple jurisdictions, or specialized reporting requirements, please consult with appropriate tax professionals or legal advisors.