Foreign national need to file?
I have a friend from Italy who performed music on tour in the US. He uses my address for his bank here in the states (Wells Fargo). I received a 1099 NEC for him from his U.S. hired tour company showing $12000.01 in "Nonemployee compensation". The tour ended and he has been back home in Italy since COVID hit. No taxes were withheld. He has never received this before after previous tours. Does this mean that he has to file with the IRS to report this? I have blanked out any personal information.
Any thoughts will be much appreciated. Thank you! 