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Does my partnership LLC need to file any 1099 for artists outside of the US from whom we commissioned artwork (cost was above $600)?

We've commissioned several pieces of Artwork from artists who are outside of the US for a book we are working on.
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1 Reply
MinhT1
Employee Tax Expert

Does my partnership LLC need to file any 1099 for artists outside of the US from whom we commissioned artwork (cost was above $600)?

If the artists aren't US citizens or US nationals and the work is performed abroad, you are not required to issue them forms 1099-NEC.

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