It depends. Foreign independent contractors, corporations and businesses do not receive form 1099. They receive form 1042-S if the payment is reportable. You should have collected form W-8BEN-E or W-8BEN and have them claim a tax treaty for a reduced or 0% withholding rate. It doesn't matter if the payment is coming from a general partnership, LLC, Corporation, or sole proprietorship; the reportability has to do with the recipient.
If the US company that you paid was a corporation, it does not receive a 1099, unless the payments were reportable as follows:
The following payments made to corporations generally must be reported on Form 1099-MISC.
- Medical and health care payments reported in box 6
- Gross proceeds paid to an attorney reported in box 10.
- Substitute payments in lieu of dividends or tax-exempt interest reported in box 8.
