I have an LLC with my spouse and we pay royalties to artists that license out their work for us to re-sell. Not all of our artists are from the United States. I understand for the United States royalties of $10 or more require us to create a 1099 for the artists. My question is for the international artists is there a form we need to furnish? My reason for asking is I want to deduct the royalty expenses but I'm not sure if there is a form that needs to be filed in order to do so.
