https://ttlc.intuit.com/community/business-taxes/discussion/do-i-have-to-issue-a-1099-to-a-foreign-company-that-is-providing-service-to-my-us-based-llc-sole/01/593551#M23275 Thu, 06 Jun 2019 00:39:38 GMT piyush-dagar 2019-06-06T00:39:38Z https://ttlc.intuit.com/community/business-taxes/discussion/do-i-have-to-issue-a-1099-to-a-foreign-company-that-is-providing-service-to-my-us-based-llc-sole/01/593551#M23275 Thu, 06 Jun 2019 00:39:38 GMT https://ttlc.intuit.com/community/business-taxes/discussion/do-i-have-to-issue-a-1099-to-a-foreign-company-that-is-providing-service-to-my-us-based-llc-sole/01/593551#M23275 piyush-dagar 2019-06-06T00:39:38Z https://ttlc.intuit.com/community/business-taxes/discussion/unless-the-recipient-is-subject-to-reporting-1099-income/01/593553#M23276 <P> </P><DIV> <DIV> <DIV> <P><U>Unless the recipient is subject to reporting 1099 income to the U.S. (non-exempt), you do not need to report payments to them on a Form 1099-MISC.&nbsp;</U></P> <P>They are considered&nbsp;<U>Exempt recipients.</U> An exempt recipient is any payee that is exempt from the Form 1099 reporting requirements.</P> <DIV> <DIV> <DIV> <P>If the foreign recipient is non-exempt (i.e. subject to Form 1099 reporting requirements), the IRS suggests that you request the recipient complete the appropriate Form W-8.&nbsp;</P> </DIV> </DIV> </DIV> <P> </P> <DIV> <DIV> <DIV> <P>(Payments to foreign persons. See the Instructions for Form 1042-S, relating to U.S. source income of foreign persons, for reporting requirements relating to payments to foreign persons, at&nbsp;<A href="https://www.irs.gov/pub/irs-pdf/i1042s.pdf" rel="nofollow" target="_blank">https://www.irs.gov/pub/irs-pdf/i1042s.pdf</A>)</P> </DIV> </DIV> </DIV> </DIV> </DIV> </DIV> Thu, 06 Jun 2019 00:39:39 GMT https://ttlc.intuit.com/community/business-taxes/discussion/unless-the-recipient-is-subject-to-reporting-1099-income/01/593553#M23276 ToddL 2019-06-06T00:39:39Z