Tax & 1099 / W-9.

Last updated: August 16, 2026

1. Our tax entity

empowered.guru, LLC is a California limited liability company. Our federal tax classification is a partnership (default for multi-member LLCs) or a disregarded entity (single-member LLC), and we have made the appropriate elections. We file U.S. federal Form 1065 or Schedule C as applicable and pay California franchise tax and the annual LLC fee.

2. U.S. sales and use tax

We collect U.S. sales tax on taxable sales of services or goods in states where we have nexus and where the engagement is taxable under that state's law. Most consulting services are not subject to U.S. sales tax; some states tax specific digital services, software-as-a-service, or training. The SoW identifies whether sales tax applies to the engagement.

Where a transaction is subject to sales tax, the tax is shown as a separate line on the invoice and remitted to the relevant state. Where a transaction is exempt (for example, resale, government, nonprofit with a valid exemption certificate), we honor a valid exemption certificate on file.

3. VAT (EU and UK)

For clients in the European Union and the United Kingdom, we apply the reverse charge for B2B services ("VAT to be accounted for by the recipient") where valid. We do not charge VAT on services that are reverse-charged. We may require your VAT registration number; please provide it on the SoW or invoice template.

Where a transaction is not reverse-charged (for example, certain digital services to non-business customers in the EU/UK under the OSS scheme), we charge VAT at the applicable rate and remit via our OSS return or local registration. The SoW identifies which treatment applies.

4. GST (Canada, Australia, NZ, India)

• Canada. GST/HST applies to most services; we collect and remit per the engaging province unless a zero-rating applies. Reverse charge may apply for non-resident clients in specific cases.
• Australia. GST applies to most services. We register for GST and collect GST on taxable supplies; exports of services to non-resident clients may be GST-free with appropriate documentation.
• New Zealand. GST applies at 15% on most taxable supplies; we register and collect where required.
• India. GST applies per the engagement's place-of-supply rules. For inter-state B2B services, reverse charge may apply; the SoW identifies which treatment applies.

5. Withholding

Clients in some jurisdictions are required to withhold a portion of payments to foreign vendors. Where you are required to withhold, you remit the withheld amount to your tax authority and pay us the net amount, with the withholding shown on the invoice. We provide the documentation (typically a U.S. W-8BEN or W-8BEN-E, or a country-specific residency certificate) you need to apply a reduced withholding rate under an applicable tax treaty.

6. U.S. W-9 / W-8

• If you are a U.S. person or U.S. entity, we may request a completed IRS Form W-9 before the first invoice. We use it to file 1099-NEC (for non-employee compensation) and other 1099s as required.
• If you are a non-U.S. person or non-U.S. entity, we may request a completed IRS Form W-8BEN (individual) or W-8BEN-E (entity) to claim treaty benefits and exempt certain payments from U.S. withholding.
• If you are a U.S. exempt organization, we may request a current IRS determination letter.

Send completed forms via secure upload to tax@empowered.guru. Do not email forms with Social Security numbers unencrypted; we will issue a secure upload link on request.

7. U.S. 1099 / international equivalents

We file the following U.S. information returns as applicable:

• 1099-NEC for non-employee compensation of US$600 or more per year to a U.S. payee.
• 1099-MISC for rents, royalties, and other categories not covered by 1099-NEC.
• 1042-S for payments to non-U.S. payees subject to U.S. withholding.

For non-U.S. jurisdictions, we provide the year-end statement the local regime requires (for example, a UK subcontractor statement or a Canadian T4A-NR equivalent where applicable).

8. Expense reimbursement

Out-of-pocket expenses we incur on your behalf are reimbursed at cost, with receipts. Expenses are not subject to U.S. sales tax or VAT in most cases; where they are, the invoice shows the tax as a separate line.

9. Changes

We may update this notice. The current version is always at this URL. Tax law changes frequently; for material engagement-specific questions, consult your own advisor.

10. Contact

Tax: tax@empowered.guru. Billing: billing@empowered.guru.