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New Member
posted May 31, 2019 5:39:58 PM

Do foreign entities in business with us firms/ consulting outfits have to issue form 1099?

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1 Best answer
Expert Alumni
Jan 15, 2020 4:35:57 PM

You do not need to receive a 1099 from the foreign company in order to report it on your tax return.   You would list it as Other Income, either as self-employment income or miscellaneous income.  

@dagan-peterson 

4 Replies
Expert Alumni
May 31, 2019 5:40:00 PM

No, the IRS rules regarding Form 1099-MISC do not apply to foreign entities operating outside the US. However, a foreign-based company with an office in the US would be required to prepare 1099-MISC under the IRS rules.

New Member
Jan 13, 2020 9:02:03 AM

Do you know, if a foreign based company is not required to provide a 1099-misc, what form do you use to report income on your tax return? Thanks!

Expert Alumni
Jan 15, 2020 4:35:57 PM

You do not need to receive a 1099 from the foreign company in order to report it on your tax return.   You would list it as Other Income, either as self-employment income or miscellaneous income.  

@dagan-peterson 

New Member
May 14, 2021 3:56:07 PM

Do you know where can i find more information about it, Like IRS code? Thanks