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Get your taxes done using TurboTax

As long as the foreign contractor is not a U.S. person and the services are wholly performed outside the U.S., then no Form 1099 is required and no withholding is required. You should get a form W-8BEN signed by the foreign contractor.  It is kept on file with the U.S. payor in case the U.S. payor is audited.

 

Please see this LINK.

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