@gcoxusa , the purpose of the information filings such as 1099-misc to a contractor is (a) for the IRS to know that the contractor has earned an amount and (b) for the contractor to use this in his/her own individual return. Thus it is only applicable to US tax payers.
Your post , however does raise a few other questions -- (a) are you US citizen/Resident/Resident for tax purposes ? (b) Is you tax home in the USA or are you living in a foreign country ( Guatemala ) ? (c) Or is this a case where you are residing in the USA but are paying a local contractor in Guatemala to provide service to you for asset in Guatemala? (d) Or, you are residing in the USA but had work done for you here by a person whom has returned to Guatemala ? Or (e) ??
I ask because where as, the 1099-misc usage may not be applicable but there may other tax situation/issues here based on the answers to my questions.
pk
