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Re:Ask HN: Is it legal for US companies to hire remote non-U... by codegeek on Saturday August 15, 2020 @10:57AM (#24169328)
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

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