Can You Make Money Writing LinkedIn Articles? (w/Examples) + FAQs

Yes, you can make real money writing LinkedIn articles, and the payouts span direct creator programs, ghostwriting retainers, lead generation for services, affiliate income, sponsorships, and paid newsletters. The platform now has more than 1 billion members in over 200 countries, and the LinkedIn Creator Accelerator and Thought Leader Ads program have turned a free writing tool into a genuine income engine for anyone willing to publish with consistency.

The core problem is that most writers treat LinkedIn like a diary, not a distribution channel, and they ignore the tax rules, disclosure laws, and platform terms that govern paid content. The Federal Trade Commission’s Endorsement Guides at 16 CFR Part 255 require clear and conspicuous disclosure of any material connection between a creator and a brand, and the immediate consequence of a failed disclosure is an FTC enforcement action plus possible civil penalties up to $51,744 per violation in 2025. The Internal Revenue Service rules on self-employment income treat every dollar you earn from a LinkedIn article as taxable business income, and ignoring them triggers accuracy-related penalties of 20 percent under IRC §6662.

According to a 2025 LinkedIn Economic Graph report, creator-led posts now drive more than 40 percent of all inbound B2B sales meetings on the platform, and ghostwriters charge between $500 and $5,000 per long-form article in 2026. That is why the stakes for getting this right are so high.

Here is what you will walk away with:

• 💰 The seven proven ways writers cash in on LinkedIn articles in 2026
• 📜 The federal and state laws that govern paid posts, disclosures, and freelance pay
• 🧾 The IRS forms, deductions, and quarterly filings every LinkedIn writer must know
• 🧠 Three named case studies showing real dollar figures and exact playbooks
• ⚠️ The seven costliest mistakes new LinkedIn writers make and how to dodge each one

The Seven Income Streams From LinkedIn Articles

LinkedIn articles are not a single revenue source. They are a distribution layer that feeds seven distinct income streams, and each one carries its own rules, rates, and risks. Understanding the map helps you pick the lane that matches your skills, your audience, and your appetite for legal exposure.

The first lesson is that LinkedIn does not pay writers directly for article views the way YouTube pays creators for watch time. Instead, LinkedIn monetizes creators through indirect programs, partner products, and the trust economy their writing builds. The LinkedIn Creator Mode overview explains how creator features surface your long-form posts to broader audiences, which in turn unlocks the seven streams below.

1. LinkedIn Creator Accelerator And Wavemaker Stipends

The LinkedIn Creator Accelerator Program is a cohort-based incubator that pays selected creators a stipend of roughly $15,000 over ten weeks, along with one-on-one coaching and platform distribution. The Wavemaker cohort is a related invite-only track that focuses on diverse voices and pays similar stipends.

The plain-English explanation is that LinkedIn hand-picks creators who already post high-quality articles, gives them cash plus mentorship, and asks them to publish on themes LinkedIn wants to promote. The consequence of not disclosing the stipend inside sponsored posts is a clear violation of FTC Endorsement Guide §255.5, which requires a plain-language disclosure of any material connection.

A real-world example is Maria Chen, a freelance B2B writer in Austin who joined the 2025 Accelerator, earned her $15,000 stipend, and used the cohort’s coaching to land a $4,000 per month ghostwriting retainer with a SaaS founder. A common misconception is that the stipend is a grant and therefore tax-free. The IRS instructions for Form 1099-NEC treat it as self-employment income, and Maria paid ordinary income tax plus 15.3 percent self-employment tax on every dollar.

2. Thought Leader Ads Revenue Share

Thought Leader Ads let a brand pay to boost an individual creator’s post, and the creator keeps the organic engagement and any negotiated flat fee. Rates in 2026 range from $500 to $10,000 per boosted article depending on audience size and niche.

The plain-English explanation is that a company pays LinkedIn to run your article as an ad under your face and name, and you get paid by the brand through a side contract. The consequence of skipping the #ad or Paid partnership label is that the FTC can send a warning letter, require corrective disclosures, and fine repeat offenders. Review the FTC staff guidance on disclosures for social media influencers before you sign any Thought Leader Ads deal.

A named example is David Park, a cybersecurity consultant in Seattle who earned $8,000 for a single boosted article explaining zero-trust architecture to CIOs. A common misconception is that the brand handles all disclosures. The creator is independently liable under 16 CFR §255.1, which assigns duty to the endorser as well as the advertiser.

3. Ghostwriting For Executives And Founders

Ghostwriting is the single largest income stream for professional LinkedIn writers in 2026. Retainers run from $2,000 to $25,000 per month, and per-article rates sit between $500 and $5,000 depending on executive seniority and niche authority.

The plain-English explanation is that a founder or executive hires you to draft articles they publish under their own name. The consequence of a weak written agreement is losing copyright control, because the U.S. Copyright Act at 17 U.S.C. §101 says a work becomes a work made for hire only if the parties sign a written contract before the work begins, or the writer is a formal employee.

A named example is Jasmine Rivera, a former journalist in Miami who built a ghostwriting studio that now serves six fintech founders at $6,500 per month each, grossing $468,000 a year. A common misconception is that a handshake and an invoice are enough to transfer copyright. Without a signed assignment clause, the ruling in Community for Creative Non-Violence v. Reid, 490 U.S. 730 (1989) means the writer, not the paying party, owns the copyright by default.

4. Lead Generation For Your Own Services

Many top earners do not get paid per article at all. They use LinkedIn articles as a top-of-funnel magnet that drives discovery calls for their consulting, coaching, or agency work. A single article that attracts 10 inbound leads at a $5,000 close rate can produce $50,000 in revenue.

The plain-English explanation is that each article ends with a soft call to action inviting the reader to book a free strategy call or download a paid resource. The consequence of promising specific legal, medical, or financial outcomes is exposure under state unfair and deceptive acts and practices statutes, which let state attorneys general sue for restitution and civil penalties.

A named example is Justin Welsh, a solopreneur who publicly reports that his LinkedIn content funnel generates more than $5 million a year in course and cohort sales. You can see his approach documented in the Justin Welsh official site. A common misconception is that testimonials in your article are safe. The FTC updated Endorsement Guides of 2023 require that every testimonial reflect a typical result or include a clear disclosure of atypical outcomes.

5. Affiliate Links And Partner Programs

Affiliate links pay you a commission when a reader clicks through from your article and buys a product. Programs like Amazon Associates pay 1 to 10 percent, while SaaS affiliate programs can pay 20 to 50 percent recurring.

The plain-English explanation is that you embed a tracked link inside an article and earn a cut of every sale. The consequence of a missing #affiliate disclosure is the same FTC enforcement risk covered by 16 CFR §255.5, plus a possible takedown by the affiliate network for policy violations.

A named example is Lara Acosta, a creator who publicly discusses earning thousands per month from tools she recommends in her content, as outlined on her Lara Acosta website. A common misconception is that a single disclosure in your bio covers every article. The FTC requires the disclosure inside each post that contains the material connection, because readers often land directly on a single article.

6. Sponsored Content And Brand Partnerships

Sponsored articles are long-form posts a brand pays you to write about their product or category. Flat fees range from $1,500 for micro-creators to $50,000 for top voices with six-figure followings.

The plain-English explanation is that the brand provides a brief, you write an article that meets the brief, and you publish it under your name with a disclosure. The consequence of writing a sponsored piece that hides the sponsorship is direct liability under both federal law and California’s Business and Professions Code §17500, which bans false or misleading advertising.

A named example is Sam Szuchan, a young creator who has publicly shared sponsorship deals ranging from $2,000 to $10,000 per post on his Sam Szuchan site. A common misconception is that the disclosure can live at the bottom of the article. FTC guidance requires a clear and conspicuous disclosure at the top, where the reader cannot miss it.

7. Paid Newsletters And Premium Subscriptions

LinkedIn Newsletters are free to publish, but many writers use them as a funnel into paid newsletters hosted on Substack or beehiiv. Premium subscriptions of $5 to $20 per month produce stable recurring income.

The plain-English explanation is that your LinkedIn article teases premium content, the reader clicks through to subscribe, and you keep 90 percent of the revenue after processor fees. The consequence of using someone else’s copyrighted material without a license is a federal copyright infringement suit under 17 U.S.C. §501, with statutory damages up to $150,000 per willful violation.

A named example is Packy McCormick, whose Not Boring newsletter grew largely through his LinkedIn and Twitter distribution, which you can verify at the Not Boring website. A common misconception is that a disclaimer at the bottom of your newsletter shields you from liability. Only a written license from the copyright holder provides real protection.

Three Scenarios That Show The Money In Motion

Concrete scenarios make the rules easier to follow. Each table below shows a realistic move and the direct result, with dollar figures rooted in 2026 market rates.

Scenario A: The Freelance Ghostwriter Landing A Retainer

Scenario B: The Consultant Converting Articles To Calls

Scenario C: The Creator Earning From Thought Leader Ads

Federal Law That Shapes LinkedIn Monetization

Federal law sets the floor for every LinkedIn writer in the United States. Three bodies of law matter most, and each one creates its own paperwork, its own penalties, and its own protective steps.

FTC Endorsement Guides And Paid Content Rules

The FTC Endorsement Guides at 16 CFR Part 255 are the single most important rule set for paid LinkedIn content. The plain-English version is that any material connection between you and a brand, product, or service must be disclosed in a way that a reasonable reader cannot miss.

The consequence of ignoring these rules is an FTC investigation, a consent order that restricts future business activity, and civil penalties up to $51,744 per violation as adjusted for inflation in 2025. A real-world example is the FTC’s 2023 action against a dietary supplement brand whose influencers failed to disclose free product shipments, as summarized in the FTC press release archive. A common misconception is that the disclosure can be hidden inside a hashtag wall. The FTC staff guidance is clear that disclosures must be unavoidable for the ordinary reader.

IRS Rules For Self-Employment Income

Every dollar earned from a LinkedIn article is taxable, and the IRS Self-Employed Tax Center is the starting point for compliance. The plain-English version is that you must report your income on Schedule C, pay 15.3 percent self-employment tax on the first $168,600 of net earnings, and file quarterly estimates if you expect to owe more than $1,000.

The consequence of missing quarterly estimates is a penalty under IRC §6654, which runs at the short-term federal rate plus 3 percent, currently about 8 percent annualized. A real-world example is David Park, who forgot to file Q2 estimates in his first LinkedIn income year and owed $3,400 in penalties and interest. A common misconception is that income under $600 does not matter. The IRS requires you to report all self-employment income, even when no 1099-NEC is issued by a client.

Copyright And Ghostwriting Agreements

Copyright law decides who owns the words you publish on LinkedIn. The U.S. Copyright Office Circular 1 explains that the author of a work owns the copyright from the moment it is fixed in a tangible form, unless a valid assignment or work-made-for-hire clause transfers ownership.

The consequence of an unclear ghostwriting agreement is an ownership dispute, and under Community for Creative Non-Violence v. Reid, courts apply an agency test to decide whether a freelance writer is an independent contractor or an employee for copyright purposes. A real-world example is Jasmine Rivera, who lost rights to a viral article because her contract used the phrase exclusive license instead of a formal assignment. A common misconception is that paying for the work automatically transfers copyright. Only a signed written agreement triggers the work-made-for-hire rule for specially commissioned content.

State Laws Every LinkedIn Writer Should Know

State law adds a second layer of protection and risk. The rules vary, but four state regimes matter most for freelance LinkedIn writers who accept paid work.

New York Freelance Isn’t Free Act

The New York Freelance Isn’t Free Act took effect statewide in August 2024. The plain-English version is that any hiring party that pays a freelancer $800 or more, or a series of contracts reaching $800 within 120 days, must provide a written contract, pay within 30 days of completion, and avoid retaliation.

The consequence of violating the Act is statutory damages equal to the contract amount plus double damages for nonpayment, along with attorney’s fees. A real-world example is a New York ghostwriter who recovered $24,000 in double damages after a startup refused to pay a $12,000 retainer. A common misconception is that the law only applies to New York City contracts. Since August 2024, it covers the entire state.

Illinois Freelance Worker Protection Act

The Illinois Freelance Worker Protection Act took effect July 1, 2024. The plain-English version is that freelancers earning $500 or more from a single client in a 120-day window must get a written contract and payment within 30 days.

The consequence of violating the Illinois Act is double damages, injunctive relief, and a civil penalty of up to $5,000 per pattern violation. A real-world example is a Chicago-based LinkedIn ghostwriter who filed a complaint with the Illinois Department of Labor after a marketing agency withheld $7,500, and recovered the full amount plus $7,500 in double damages. A common misconception is that emails and invoices count as written contracts. The Act requires specific terms, including the scope, rate, and payment date.

California And The ABC Test

California’s Assembly Bill 5 codified the ABC test for worker classification. The plain-English version is that a worker is presumed to be an employee unless the hiring party proves the worker is free from control, performs work outside the usual course of business, and is engaged in an independent trade.

The consequence of misclassification is back wages, unpaid overtime, unpaid unemployment insurance, and penalties under California Labor Code §226.8 of up to $25,000 per willful violation. A real-world example is a San Francisco agency that paid $380,000 in back wages after treating staff LinkedIn writers as contractors. A common misconception is that the AB 2257 amendment exempted all freelance writers. The exemption applies only to workers who meet the bona fide business-to-business criteria in the statute.

Louisiana Freelance Worker Protection Act

The Louisiana Freelance Worker Protection Act mirrors the New York and Illinois regimes and took effect January 1, 2026. The plain-English version is that freelancers earning $250 or more from a single client within 120 days are entitled to a written contract and timely payment.

The consequence of a violation is double damages and attorney’s fees, with a private right of action for the freelancer. A real-world example is an early 2026 claim by a Baton Rouge LinkedIn writer who recovered $3,000 after a cosmetics brand missed a 30-day payment window. A common misconception is that these state laws preempt federal tax rules. They do not, and you still must file Schedule C and pay self-employment tax on every dollar you collect.

Three Named Creators And The Exact Numbers

Real people with real dollar figures make the path easier to visualize. These three case studies show the mechanics of each main income stream.

Justin Welsh: The Lead-Gen Solopreneur

Justin Welsh publicly reports more than $5 million a year in revenue, primarily from digital products he promotes through his LinkedIn articles and The Saturday Solopreneur newsletter. His model blends lead generation with digital product sales, and he built a reputation for consistency by publishing long-form content every week for years.

The plain-English version is that he writes free articles that teach one tactic, ends with a soft call to action to his $150 course or $997 cohort, and lets compound distribution do the rest. The consequence of copying his style without disclosing affiliate relationships is the same FTC enforcement risk other creators face. A real-world illustration is that he is transparent about his revenue, which you can confirm on his own site. A common misconception is that he rose overnight. He has publicly shared that his first year of LinkedIn writing produced under $40,000 and required daily posting discipline.

Jasmin Alić: The Copy Coach Turned Educator

Jasmin Alić is a Bosnian copywriter who grew to more than 200,000 followers by teaching LinkedIn writing mechanics through his articles and cohort-based Hey Creator courses. He monetizes through course sales, ghostwriting, and a paid community.

The plain-English version is that his articles teach one micro-skill, like hook writing, and his paid products teach the full system. The consequence of running a cohort without a clear refund policy is a chargeback wave and potential enforcement under the FTC Cooling-Off Rule when applicable. A real-world illustration is that his cohort graduates publicly credit his framework for landing $5,000 and higher ghostwriting retainers. A common misconception is that international creators can ignore U.S. tax rules. Any income tied to U.S. clients may still trigger IRS Form 1042-S reporting requirements.

Lara Acosta: The Personal Brand Accelerator

Lara Acosta grew her LinkedIn audience past 250,000 followers and publicly reports seven-figure annual revenue from her LA Digital accelerator. Her income mix includes a cohort-based program, one-on-one coaching, and selective brand deals.

The plain-English version is that her articles use storytelling and contrarian hooks to build trust, and her paid accelerator teaches the exact writing system. The consequence of promising specific income outcomes without substantiation is a claim under FTC §255.2(b), which requires reasonable basis for any performance claim. A real-world illustration is that her testimonials include specific timeframes and results, which follow the disclosure spirit of the rule. A common misconception is that bragging about revenue is enough proof. Creators must keep written substantiation for every numeric claim they publish.

Mistakes To Avoid When Writing Paid LinkedIn Articles

Most six-figure LinkedIn writers got there by learning these traps the expensive way. Dodge them and you protect both your brand and your bank account.

• Skipping the #ad or Paid partnership label on sponsored articles, which triggers FTC enforcement risk and platform takedowns
• Using a handshake instead of a signed ghostwriting contract, which leaves copyright with you by default under 17 U.S.C. §101 and invites disputes
• Failing to pay quarterly estimated taxes, which triggers the IRC §6654 underpayment penalty at roughly 8 percent annualized in 2026
• Copying another creator’s article wholesale, which creates copyright infringement exposure under 17 U.S.C. §501 with statutory damages up to $150,000 per willful act
• Promising specific income or outcome numbers in testimonials without written substantiation, which violates FTC §255.2
• Ignoring state freelance protection laws like the New York Freelance Isn’t Free Act, which bars you from collecting double damages you would otherwise win
• Mixing personal and business bank accounts, which weakens expense substantiation under IRS Publication 334 and invites an audit disallowance

Do’s And Don’ts For Paid LinkedIn Writing

Do’s

• Do publish a written contract before every paid post, because the New York Freelance Isn’t Free Act and similar laws require it for contracts over $800
• Do place disclosures at the top of sponsored articles, because the FTC requires clear and conspicuous placement under 16 CFR §255.5
• Do open a dedicated business bank account, because the IRS recordkeeping guidance rewards clean separation with faster audits and bigger deductions
• Do file Schedule C and pay quarterly estimates, because skipping them triggers IRC §6654 penalties
• Do keep written substantiation for every income or performance claim, because FTC §255.2 demands reasonable basis for each number you post

Don’ts

• Do not rely on a single bio disclosure to cover multiple sponsored articles, because readers often land on one post at a time
• Do not sign a ghostwriting deal without a work-made-for-hire clause, because the default rule of 17 U.S.C. §201 keeps copyright with the writer
• Do not reuse a client’s confidential information in future articles, because it breaches your contract and may violate state Uniform Trade Secrets Act laws
• Do not accept payment without issuing a W-9 and receiving a 1099-NEC when required, because missing tax paperwork leads to IRS notices
• Do not post medical, legal, or financial advice without clear disclaimers, because state consumer protection laws let attorneys general sue for restitution and penalties

Pros And Cons Of Monetizing LinkedIn Articles

Pros

• LinkedIn articles rank in Google search, which extends the life of each paid post for years beyond its publish date
• The professional audience pays premium rates, because B2B buyers have bigger budgets than consumer audiences
• Low capital cost, because you need only a laptop and a consistent publishing schedule to launch
• Strong feeder for consulting, because each article doubles as a credibility document during sales calls
• Compound distribution, because each successful article pulls more followers into the next article’s audience

Cons

• Algorithm volatility, because LinkedIn’s ranking changes can cut reach by 50 percent in a single update
• Disclosure complexity, because each income stream carries its own FTC rules and forms
• Self-employment tax burden, because you pay 15.3 percent on top of federal and state income tax
• Copyright exposure, because ghostwriting and content reuse create ownership risks if contracts are weak
• Reputation risk, because one poorly sourced article can end partnership deals and invite platform action under LinkedIn’s Professional Community Policies

Processes, Forms, And Step-By-Step Setup

Setting up a compliant LinkedIn writing business is a predictable six-step process. Each step ties to a specific form, rule, or best practice.

Step 1: Choose A Business Entity

You can operate as a sole proprietor, an LLC, or an S-corp. The plain-English version is that a sole proprietor files Schedule C with no separate entity, an LLC provides a legal shield, and an S-corp can lower self-employment tax above roughly $60,000 in net earnings.

The consequence of defaulting to sole proprietor status is unlimited personal liability if a client sues over a ghostwritten article. A real-world example is Maria Chen, who formed an LLC in Texas for $300 and a two-hour filing on the Texas Secretary of State site. A common misconception is that an LLC by itself reduces self-employment tax. Only an S-corp election on IRS Form 2553 delivers that benefit.

Step 2: Set Up Tax Registration

Apply for an Employer Identification Number on IRS Form SS-4, then register for state tax accounts where required. The plain-English version is that an EIN keeps your Social Security Number off client paperwork.

The consequence of skipping EIN registration is handing your SSN to every client, which increases identity-theft risk. A real-world example is David Park, who had his SSN exposed on an invoice and spent $1,200 on credit monitoring. A common misconception is that EIN application costs money. The IRS issues EINs for free directly through its site.

Step 3: Draft Standard Contracts

Use a written agreement that includes scope, rate, payment schedule, revisions, and a work-made-for-hire clause. The plain-English version is that a good contract prevents 90 percent of ghostwriting disputes before they start.

The consequence of using a weak template is losing money and copyright control. A real-world example is Jasmine Rivera, who replaced her old contract with a 4-page template and cut unpaid invoices by 85 percent. A common misconception is that verbal modifications are safe. Only a signed written amendment binds the parties under standard UCC §2-209 statute of frauds principles.

Step 4: Add Disclosures To Every Paid Article

Follow the FTC’s guidance on clear and conspicuous placement. The plain-English version is that your disclosure goes at the top of the article, uses simple terms, and avoids vague hashtags.

The consequence of burying a disclosure in a comment or below-the-fold text is FTC enforcement exposure. A real-world example is Sam Szuchan, who places Sponsored by Brand X at the very top of each paid article, matching the FTC disclosures guidance. A common misconception is that #partner or #collab is enough. The FTC specifically recommends plainer labels like #ad or Paid partnership.

Step 5: Track Income And Expenses Weekly

Use accounting software to log every dollar in and out. The plain-English version is that a weekly review catches errors before they compound into tax-time disasters.

The consequence of poor recordkeeping is disallowed deductions during an audit under IRS Publication 583. A real-world example is a Houston ghostwriter who lost $9,200 in deductions because she could not produce receipts. A common misconception is that bank statements alone are enough. The IRS requires receipts for any expense above $75 under Treas. Reg. §1.274-5.

Step 6: File Quarterly And Annual Taxes

Pay estimates on IRS Form 1040-ES four times a year, then file your full return on or before April 15. The plain-English version is that quarterly payments keep you penalty-free and reduce tax-day sticker shock.

The consequence of missing estimates is the IRC §6654 penalty. A real-world example is Maria Chen, who now sets aside 30 percent of every payment into a tax savings account. A common misconception is that you can pay everything in April. The IRS penalty clock runs from the day each quarterly payment was due.

Frequently Asked Questions

Can you make money writing LinkedIn articles in 2026?

Yes. Writers earn through ghostwriting retainers, Thought Leader Ads, sponsorships, affiliate links, paid newsletters, lead generation, and LinkedIn’s own Creator Accelerator stipends, with top creators clearing six and seven figures annually.

Does LinkedIn pay you per article view?

No. LinkedIn does not run a per-view payout program like YouTube, but it does offer stipends through the Creator Accelerator and revenue through Thought Leader Ads partnerships with brands.

Do I need an LLC to write paid LinkedIn articles?

No. You can start as a sole proprietor, but an LLC offers liability protection and an S-corp election can lower self-employment tax once your net earnings pass roughly $60,000 a year.

Are LinkedIn article earnings taxable?

Yes. Every dollar is self-employment income, reported on Schedule C, subject to 15.3 percent self-employment tax, and potentially subject to quarterly estimated payments under IRS rules.

Must I disclose sponsored LinkedIn articles?

Yes. The FTC Endorsement Guides at 16 CFR Part 255 require clear and conspicuous disclosure of any material connection, placed at the top of the article in plain language.

Can ghostwriters keep copyright of LinkedIn articles they write?

Yes. By default under 17 U.S.C. §101, the writer owns the copyright unless a written work-made-for-hire or assignment clause transfers ownership to the client before the work begins.

Is the New York Freelance Isn’t Free Act statewide now?

Yes. As of August 2024, the Act covers every freelancer in New York State for contracts totaling $800 or more within 120 days, with double damages for violations.

Do I need quarterly estimated tax payments as a LinkedIn writer?

Yes. If you expect to owe $1,000 or more in federal tax, the IRS requires quarterly estimates on Form 1040-ES, with penalties under IRC §6654 for underpayment.

Can I use affiliate links inside LinkedIn articles?

Yes. Affiliate links are allowed under LinkedIn’s Professional Community Policies, provided you disclose the material connection in plain language at the top of each post.

Does LinkedIn’s Thought Leader Ads program pay creators directly?

No. The brand pays LinkedIn for ad placement, and the brand pays the creator through a separate contract for the underlying post fee, which varies by audience and niche.

Are state freelance laws preempted by federal tax rules?

No. State freelance protection laws like New York, Illinois, and Louisiana coexist with federal tax rules, and you must follow both regimes on every paid LinkedIn article.

Can international creators monetize LinkedIn articles for U.S. clients?

Yes. Non-U.S. creators may earn from U.S. clients, but the client may need to file IRS Form 1042-S and withhold tax unless a valid tax treaty form, such as W-8BEN, is on file.