No. Currently, tutors must reside within a country that allows the operation of the site and tutor payment.  They must complete tax

obligations according to the country in which they are conducting business as what is known as an 'independent contractor' in the

United States.  Tutors residing in the United States must complete a W9 independent contractor form as part of the registration process.  Top Spot Tutors provides a link to this form before approval is completed.