Do I need to send a 1099 if the contractor was located outside of the United States?

[paulhandza]

I hired an artist from Fiverr that lives in Spain, do I need to provide them with a 1099?

[ColeenD3 · Accepted solution]

As long as the foreign contractor is not a U.S. person and the services are wholly performed outside the U.S., then no Form 1099 is required and no withholding is required. You should get a form W-8BEN signed by the foreign contractor.  It is kept on file with the U.S. payor in case the U.S. payor is audited.

Please see this LINK.