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Do You Need to Issue a 1099 or 1042-S to a Foreign Vendor?
April 1, 2025
Q. Do I need to 1099 a foreign vendor that has provided a complete W-8 form? Does it make a difference if they provide materials or services?
A.
(Answered by IOFM's third-party tax expert)
Foreign vendors would not receive a 1099, it would be a Form 1042-S. There are a number of things to consider, including payment for supplies (not reportable), payment for services rendered outside the United States (also not reportable) or services rendered in the United States (reportable on 1042-S). For…
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