How should an international freelancer pay tax?

brotsky12: How should an international freelancer pay tax?
I have a web design company and want to hire a freelancer in Latin America for a specific project. He has never worked for a US company before… is there such a thing as an international 1099? Should he register with IRS somehow? Should my company do anything? Thanks!

Answers and Views:

Answer by v b
You document like crazy that he is NOT a US person and this NOT US work. Under no circumstances do you try to issue him a 1099.

IRS publication 515.

Answer by bostonianinmo
You do not cut a 1099 for payments to a non-resident alien unless they provide the services on US soil. (And if they did, you’d probaly report that on Form 1042-S.) Since they are presumably working in a foreign country they are not subject to US tax laws. You need to document that they are not a US citizen or resident. A signed statement from the individual attesting to that fact that includes their non-US address (keep the envelope!) will suffice for proof.