There is no 1099 but IRS does have a W8-BEN form that may be required by the foreign contractor to fill out. It is not sent to IRS but for the business to recor

There is no 1099 but IRS does have a W8-BEN form that may be required by the foreign contractor to fill out. It is not sent to IRS but for the business to record in case IRS asks. https://www.irs.gov/pub/irs-pdf/fw8ben.pdf https://www.irs.gov/pub/irs-pdf/fw8ben.pdf