As sole proprietor do I file with the IRS or give any type of 1099 to a Swiss citizen who I hired as an independent contractor for services rendered in Switzerland?

[mjw1328]

I provided the Swiss independent contractor with a W-8BEN, which he completed.  I did not withhold any money from payments I made as a sole proprietor to the independent contractor.

[SherylSTaxExpert · Accepted solution]

If you provided the contractor with a W-8BEN, then you would not have to file a 1099 for that foreign contractor. You would still be able to deduct that expense paid however, there is no requirement to file anything additional with the IRS.