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Do I send a 1099 to a foreign contractor?

Banking, payments & cross-border

No. The 1099 is for US persons. A foreign contractor gives you a Form W-8 instead, and payments may be reported on Form 1042-S if the income is US-source.

Collect the W-8 before the first payment. Without it you may have to withhold at the statutory rate.

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Paying Foreign Contractors from a US Company: Form 1042-S Guide
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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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