I subcontracted about 2k of work out to a Canadian and paid via Paypal. Where/what info do I need from her to file that on my taxes if she's not a US citizen to 1099 her?

Also, for the other 4 I subcontracted work out to that ARE US Citizens, do I send them 1099s or how do I include that as well on my income taxes and what info will I need to report their subcontracted work I paid them for via paypal? I was told by the Canadian subcontractor her accountant told her she does not need to fill out the w-8ben and it would not work because she was performing services outside of the US and it was digital subcontracted work, and she's not actually performing services in the US.