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Retirement tax questions
Foreign contractors have different rules.
If they perform services inside the United States then they are subject to 30% withholding and you need to file form 1042-S instead of form 1099-NEC. You should also have gotten form W-8BEN or W8BEN-E from the foreign individual or company that did the work instead of form W-9.
If the services they performed were outside the United States by non-citizens then they are not subject to US tax reporting rules so you don't need to submit a 1099-NEC for them. You need to have good documentation of your payments but no 1099s need to be issued.
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‎January 14, 2025
8:36 AM