Form 1099 for Foreign Contractors: A Complete Guide

Charles Hardy | Last Updated: March 10, 2025

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As US-based businesses increasingly adopt a global workforce, hiring foreign contractors has become common. While this opens doors to diverse talent and skill sets, it also introduces unique challenges in terms of tax compliance. One critical aspect of this compliance involves Form 1099, which US-based businesses may need to issue to foreign contractors for reporting payments made during the tax year.

This guide provides a comprehensive summary of 1099 reporting for foreign contractors.