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Level 1
posted Jan 30, 2021 6:13:01 AM

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

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

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1 Best answer
Expert Alumni
Jan 30, 2021 9:20:58 AM

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.

1 Replies
Expert Alumni
Jan 30, 2021 9:20:58 AM

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.