No, according to the IRS:
Nonemployee compensation paid to nonresident aliens is reported on Form 1042-S, Foreign Persons' U.S. Source Income Subject to Withholding (PDF), where some withholding may be required.
Similar to Form 1096, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (PDF), must be filed if Form 1042-S is required. For more information on withholding on payments to nonresident aliens, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities and Publication 901, U.S. Tax Treaties.
https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-cont...
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