We are a UK based VAT registered company doing some business in the USA. We employ / Sub-Contract USA citizens for film production work on short term production contracts. We pay sub-contractors / contributors, on the basis of the submission of an invoice. Payments are made from our UK bank account to the sub-contractors account in the USA.
We are contracted by USA / European based companies to undertake such work. All income earned from such contracts is paid into our UK bank account. We pay UK VAT and Corporations tax on such income.
Do we need to register with the IRS and submit Tax returns.