I'm an individual - not a business or company (which may mean that this question is in the wrong forum). I was thinking about hiring a language tutor through the website italki. I would make payments to italki and then one of their tutors would meet with me online for 1 hour per week to practice language. italki is based in Hong Khong and I live in the United States. Is there any US tax obligation that I incur from doing business with italki (I've read some sites that say "businesses" need to withhold 30% of all transactions with foreign vendors, other sites say that the tutor would be considered my "household employee" and I need to withhold Medicare/SocialSecurity/FICA (even though they don't live in the US)? Do you know if there is anything specific with doing business with Hong Khong that is problematic? Or what US taxes apply to this situation? Thanks.