KristinaK
Employee Tax Expert

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No, an overseas company that doesn't have a presence in the US is not required to issue form 1099 (NEC, MISC, etc.) W-9 is provided to the payer so that they can issue a 1099 to the vendor/payee. 

Whether the company has a presence or is doing business in the US is another matter. And it is not for you to decide. 

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