Hi Demi, they do not. You can fill out the W-8BEN form to certify your foreign status. If you haven’t already, make sure to fill it out, otherwise Upwork will be required to withhold up to 30% of your future earnings as they won’t have any proof and will send that withholding tax to the IRS. Also, please make sure to withdraw the funds to your USD account (RFC/PFCA, etc.) in Sri Lanka to receive the tax-free benefit 🙂
Also please feel to join our Upwork Sri Lanka group - https://community.upwork.com/t5/Sri-Lanka/gh-p/UpworkSriLanka
