Short answers are NO & NO.
The payer should get a form W-8BEN signed by You ... the foreign contractor. By signing Form W-8BEN, the foreign contractor is certifying that he or she is not a U.S. person. The Form W-8BEN is not filed with the I.R.S. It is kept on file with the U.S. payor in case the U.S. payor is audited. If audited, the Form W-8BEN supports why no Form 1099 was issued and why no tax was withheld.
https://www.kahnlitwin.com/news/articles/Reporting-U.S.-Business-Payments-To-Foreign-Individuals-for...
