@SSGLLC From this turbo tax page https://ttlc.intuit.com/questions/2428027-do-i-have-to-prepare-a-1099-misc-for-a-foreign-contractor-who-performed-services-related-to-a-foreign-rental-property As long as the foreign contractor is not a U.S. person and the services are wholly performed outside the U.S., then no Form 1099 is required and no withholding is required. However (Treas. Reg. §1.1441-1(b)(3)), it is generally easier to ask them to complete a Form W-8BEN. 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. It is kept on file with the U.S. payor in case the U.S. payor is audited. If audited, the Form W-8BEN supports why no Form 1099 was issued and why no tax was withheld. So basically as I read it, you file the w-8 and you are done. The 1099 is a US only form and not sent to foreign workers. But you should check with a tax accountant. I also found this legal article on the topic that makes for interesting reading. http://jiahkimlaw.com/business/eight-things-know-hiring-foreign-independent-contractor/ .
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