@jhellested
So hope you are having a great Wednesday! You have a foreign contractor and you have correctly had them fill out Form W-8BEB that is great you are doing great! At year end you will not need to issue them a Form 1099. You will deduct the payments on your US return in the same manner as any other contractor. I like using the category of Outside Services when reporting contractor income, but you can be more detailed if you prefer.
Thanks for attending our live event.
Janet CPA
