1099 NEC for US Person living overseas

[Seafarer2026]

Hello,

I do have a contractor who use to do some works for my small business overseas and he is living in UAE, I want to file 1099 (as I paid him for work done for my business). He does not have a US address now, the question is which address to put in the 1099? Since he is filling his taxes as non US resident.

[pk]

@Seafarer2026 , 

If the contractor ( service provider ) is living abroad, not a US person and your entity is a US entity ( sole proprietor, LLC etc. etc. ) you do not issue a 1099 to the foreign  person.  While it shows as an expense  on your books ( and your  / entity tax return ), the foreign person does not pay any US taxes on this income ( the work is performed abroad by a resident of that country ) -- it is not US sourced income for the recipient.

Is there more I can do fore you ?

[Seafarer2026]

Hello
Thank you for your reply, sorry as I forgot something,  I thought that I mention that the person who did the work for us is a US citizen with a valid SSN, but he lives overseas and he files taxes every year (he does not have a US physical address anymore as his address is in UAE now) we still need to give him a 1099 NEC.

The question: which address we need to put on the 1099?

Thank you

[pk]

@Seafarer2026  thankyou for the clarification.

Since the worker/service provider is a US person ( citizen/GreenCard) having a foreign tax-home, you should issue a 1099-NEC --- I say should because this just assures that AURS system finds co-relation between reported earnings on return filed ( he will have to file a return as a US Person ).  Because the actual performed is at his tax-home abroad, this is foreign source income from his perspective and therefore eligible for FEIE ( Foreign Earned In come Exclusion ). 

The address should be his tax home ( foreign)  or US  if he has a US postal address -- just so he receives it in time for the 2025 tax year filing .   IRS does not care about the address on the 1099 .  The address ( contact ) on form 1040 is all IRS system cares about.

Does this make sense ?  Is there more I can do for you ?