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Author: Jessica Zeltser (Metts)

Director of Client Services & CCO

Jessica Zeltser (Metts) is Director of Client Services & CCO at Comply Exchange, specializing in U.S. federal withholding tax, information reporting and tax compliance processes. With over 10 years of experience, Jessica has worked extensively with U.S. Internal Revenue Code Chapters 3 and 4, helping organizations navigate complex withholding and reporting requirements. Before joining Comply Exchange, Jessica worked within PwC's Global Information Reporting and R&D Tax Credit practices, supporting clients with their federal information reporting and withholding obligations. Jessica holds a Bachelor of Science in Accounting from the University of South Carolina and a Master of Science in Accounting from the College of Charleston. Through her articles at Comply Exchange, Jessica shares practical insights on IRS documentation, withholding compliance, tax form validation and regulatory developments.

Areas of Expertise

U.S. Federal Withholding Tax

IRS Forms W-8 and W-9

FATCA / Chapter 4

Information Reporting

Chapters 3 and 4 Compliance

Tax Documentation & Validation

IRS Forms 1042-S and 1099

TIN Matching & Backup Withholding

Webinars & Expert Insights

Navigating W-8 W-9 and 1099-DA Compliance What You Need to Know

Navigating W-8, W-9, and 1099-DA Compliance: What You Need to Know

Explore the evolving tax reporting requirements for digital assets, including Form 1099-DA. Industry experts discuss W-8 and W-9 best practices, compliance challenges, audit risks and practical strategies for managing tax documentation. 

Explore Digital Asset Compliance → 
Building a 1099 Operating Model for Success (1)

Building a 1099 Operating Model for Success

Join Jessica Metts and industry experts from Ledgible and Sovos as they share practical strategies for building a successful 1099 operating model, defining responsibilities, improving cross-team collaboration and streamlining tax reporting compliance across industries. 

Watch the 1099 Webinar → 
Best Practices for W-8 and W-9 Management

Best Practices for W-8 and W-9 Management

Explore best practices for managing W-8 and W-9 forms, ensuring IRS compliance, accurately documenting tax status and streamlining information reporting and withholding processes to reduce errors.

Watch the W-8 & W-9 Webinar → 

Author Articles

Any payors and withholding agents filing information returns for the 2020 calendar year using a 2020 Form 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G will be interested in the new DRAFT...
Any payors and withholding agents that make payments of U.S. source fixed, determinable annual, or periodical income and collect withholding certificates will be interested in tips to...
Anyone making payments of U.S. source fixed, determinable annual, or periodical income to non-U.S. persons will be interested in Important Form 1042 Reminders for this 2019 Reporting...
Any persons who may be considered a middleman and obligated to perform U.S. tax information reporting or any payor making payments to a third party or agent, will be interested...
All parties dealing with the current rules under chapters 3 and 4 who have been waiting for guidance on many issues will want to keep some items on their radar for yearend reporting...
Any payors and withholding agents filing information returns for the 2019 calendar year using a substitute form will be interested in the updated Publication 1179, General Rules and...
Payors and withholding agents that make payments of reportable income will be interested in a quick refresher in the rules for using a substitute Forms W-9, Request for Taxpayer Identification...
Learn how to respond to IRS B Notices, including CP2100 and CP2100A notices, TIN mismatches, backup withholding, and First and Second B Notices.
Any U.S. payors or withholding agents in the financial services industry will be interested in some tips for preparing year-end information information returns and related workpapers for 2019...
Anyone making payments of U.S. reportable income will be interested in a listing of all new IRS guidance posted in July 2019...
Learn how U.S. tax reporting middleman rules determine who is responsible for information reporting.