The payor should file the Employer payroll report 7809e to give details on any payments to nonresidents. The reportable payments not only include wages through the payroll system, but also dividends, interest, royalties, pension benefits proceeds from sales contracts of timber and profit shares.
Form 7810 is designed for entering corrections to the itemization form of the annual notification concerning payments to persons with limited liability to pay tax if the payer has already submitted it.
Send the completed forms to:
OCR service of Annual Information Returns
(Vuosi-ilmoitusten optinen lukupalvelu)
PO Box 300