Good morning,
I have a small LLC; during 2021 I used some labor help from a young man who is a UK citizen who was living here temporarily with his mom and dad. Before the end of 2021, the family relocated to Europe. Over the course of the year (7 small jobs), I paid the young man a total of $1420. He doesn't have a SSAN or a U.S. address and I'm pretty sure he's not filing a tax return for 2021. How do I account for this? Do I use a 1099-MISC?
