If I subcontracted my work outside the country do i need to file 1099?

[Anonymous_]

See https://www.irs.gov/instructions/i1099msc#idm140364727514192

@pk

[pk]

@chandra-saurav , first Namaste ji.

Assuming :

(a) you are a US person owning a US entity ( sole proprietor, llc, S-Corp, C-Corp etc. etc. ) i.e. the contractee is a US person

(b) your contractor  is an alien with no presence/ connection to US

(c) the work is done abroad

then there is no need to provide 1099 or 1042-S  because these are all connected to US source income. IRS follows the principle of  "income is earned where work is performed".

On your books though you need to cover  this expenses as foreign contractor expense. 

Does this answer your question?  Is there more I can do for you ?

Namaste ji

pk