If the payer is in a foreign country, they will not issue a 1099-NEC to you, and you will simply report the income received as cash received when you report your income and expenses for your business.
If you are reporting payments made to a foreign entity, similar rules apply - you cannot issue a 1099-NEC unless they apply for an ITIN, so you will simply keep a record of their name, address, and amount and list the payments as expenses in your business income and expense entries.
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