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

Starting January 1st, 2026, CXG will no longer issue or send US tax forms to US-based evaluators.

From this date onward, all payments for US-based evaluators will be processed through CXG Hong Kong, instead of CXG US.

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
We remind you that:

• 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 provide support limited to confirming the amounts paid to you (e.g., payment statements).
• Starting January 2026, CXG will no longer process or issue Forms 1049 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.

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.