added What tax forms SNO needs to submit

app/(docs)/node/faq/page.md

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-### Monitoring
+## Monitoring
 
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+## Payouts
 
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+## Wallet address
 
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-### Storage
+## Storage
 
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-### Updates
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app/(docs)/node/faq/what-tax-forms-do-storage-node-operators-need-to-submit/page.md

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+---
+title: What tax forms do Storage Node Operators need to submit?
+docId: 65fec929-92c0-49f6-8054-a52ddab230ed
+redirects:
+  - /hc/en-us/articles/360042696711-What-tax-forms-do-Storage-Node-Operators-need-to-submit
+  - /hc/en-us/articles/360042696711
+---
+If you are a storage node operator (SNO), Storj Labs may be required to withhold taxes from your node's earnings, depending on your status as [US Person or Foreign Person](https://www.irs.gov/individuals/international-taxpayers/classification-of-taxpayers-for-us-tax-purposes).
+
+## U.S. persons:
+SNOs who are considered U.S. Persons will need to fill out a [W-9 form](https://www.irs.gov/pub/irs-pdf/fw9.pdf), regardless if the node(s) they run are physically located inside or outside of US territories. They will then receive a Form 1099 from Storj Labs only if their node earnings exceeded $600 for the previous tax year.
+
+
+## Foreign contractors:
+SNOs who are considered Foreign Persons are foreign contractors as far as their node income is concerned. As long as a foreign contractor is not a U.S. person and the services are wholly performed outside the US, then no Form 1099 is required to be sent to them and no withholding is required.
+
+However, Storj Labs does require a [Form W-8BEN](https://www.irs.gov/pub/irs-pdf/fw8ben.pdf) to be signed by the foreign contractors. By signing Form W-8BEN, the foreign contractor is certifying that he or she is not a U.S. person. The Form W-8BEN is not filed with the I.R.S. (U.S. tax authority). It is kept on file with the US payor (in this case, Storj Labs) in case the US payor is audited. If audited, the Form W-8BEN supports why no Form 1099 was issued and why no tax was withheld from the foreign contractor. Please use [these instructions](https://www.irs.gov/pub/irs-pdf/iw8.pdf) to fill in Form W-8BEN.
+
+Both U.S. persons and Foreign persons who are storage node operators should scan and submit the appropriate signed form (W-9 for US persons or W-8BEN for foreign contractors) to our accountant's email address: [[email protected]](mailto:[email protected])