Do I send a 1099 to a freelancer I paid in another country?

[JoseM]

I have a freelancer I've paid in the Philippines for some web development work but didn't send them a 1099. How do I go about doing that?

[Ashby · Accepted solution]

If you hire a non-U.S. citizen who works remotely via the Internet from another country, generally speaking, you do not need to file a 1099 for that person.

As long as your freelancer is not a US citizen and did not perform any work physically in the US, there is no 1099 requirement.