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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

On February 22, 2022, (2/22/22), the Internal Revenue Service (IRS) updated FAQ9 and FAQ10 regarding periodic certifications of Qualified Intermediaries (QIs), Withholding Partnerships...
The Cayman Department of International Tax Cooperation (DITC) published a February 2022 Updates Bulletin, which includes a number of timely items...
The Cayman Department for International Tax Cooperation (DITC) published an updated User Guide version 9.0 for use in 2022. Important updates include the following...
On February 15, 2022, taxpayers and tax professionals received a long-awaited update from the Internal Revenue Service (IRS) with the release of a DRAFT version of Publication 515, titled...
On February 2, 2022, the Internal Revenue Service (IRS) provided taxpayers with a crucial resource by posting Publication 519, the "U.S. Tax Guide for Aliens," tailored for use in preparing ...
Forms 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, are due on March 15, 2022. As withholding agents prepare these forms, they should keep in mind the...
Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, are due on March 15, 2022. As withholding agents prepare these forms, they should keep in mind the common errors ...
The American Rescue Plan Act of 2021 indeed brought significant changes to reporting requirements, particularly concerning Form 1099-K, which is utilized to report Payment Card and...
Over the last few months, a number of jurisdictions have been reviewing, adjusting, and publishing new guidance regarding Automatic Exchange of Information (AEoI) as a way to curb...
On December 16, 2021, the IRS published DRAFT 2022 General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G).
On December 14, 2021, the IRS published Form 1099-NEC (Rev. January 2022), a continuous use form. This form is nearly identical to the 2021 Form 1099-NEC. Both the newly published 2022 ...
On December 13, 2021, the Internal Revenue Service (IRS) unveiled the much-anticipated 2022 Form 1042-S, a critical document used to report various types of income paid to foreign persons...