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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.
‎January 30, 2021
9:20 AM