When should I present W8-BEN of my independent contractors to the IRS

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I hired a foreign contractor and got a filled out W8-BEN. I'm new to small business, so when do I show this to the IRS, and what's the best way of doing that?









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    I hired a foreign contractor and got a filled out W8-BEN. I'm new to small business, so when do I show this to the IRS, and what's the best way of doing that?









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