---
title: What changes are coming to payments and tax forms for US-based evaluators starting January 1st, 2026?
description: What do US-based evaluators need to know about payment and tax changes in 2026?
---

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# What changes are coming to payments and tax forms for US-based evaluators starting January 1st, 2026?

## What do US-based evaluators need to know about payment and tax changes in 2026?

Effective **January 1, 2026**, all payments for US-based evaluators will be processed through CXG Hong Kong instead of CXG US, and CXG will no longer issue US tax forms.

***Please review the details below carefully:***

**1. Payment Origin (Effective January 2026)**

Starting with payments issued from January 2026 onward, all compensation for the visits you conduct will be issued by CXG Hong Kong, in line with the Terms & Conditions you have signed with our Hong Kong headquarters. 

You will therefore see CXG Hong Kong as the payer for all assignments completed and paid from this date.

**2. Income Declaration, Tax Responsibilities & Discontinued Forms**

Your responsibilities from January 2026 include:

- You are fully responsible for declaring and filing any income you receive from CXG Hong Kong with the relevant tax authorities in your place of residence.
- CXG can confirm the amounts paid to you upon request (for example, by providing payment statements). For any questions, contact your CXG evaluator support team.
- Starting January 2026, CXG will no longer process or issue Forms 1099 or 1042-S for any payments made thereafter.
- CXG does not provide tax advisory services and does not assume any statutory or tax-related obligations on your behalf.
- You must ensure full compliance with all applicable local regulations in your jurisdiction, including income declaration, tax reporting, and any other required filings.
- If you are unsure of your obligations, consult a qualified tax advisor in your jurisdiction.

 **3. Residency and Legal Compliance**

By continuing to accept assignments, you confirm that:

- Your residency status is legal and valid;
- You comply with all local laws governing freelance or independent contractor work in your jurisdiction;
- You assume full responsibility for maintaining such compliance at all times.

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