
There are a few different scenarios for issuing 1099s to contractors:
Foreign contractors working outside the US - a 1099 does not need to be issued. A W8BEN form should be completed indicating the contractor is working outside the US. This document provides the backup for not needing to file a 1099 or withhold taxes from amounts paid... https://www.irs.gov/pub/irs-pdf/fw8ben.pdf
Foreign contractors working in the US - a 1099NEC is required to be issued if more than $600 is earned and paid by cash or check (not a credit card). If the contractor does not have a tax ID# valid for work in the US, 30% of earnings should be withheld for taxes. Contractors should complete a W9 to gather info needed to complete the 1099s... https://www.irs.gov/pub/irs-pdf/fw9.pdf
All other contractors - a 1099NEC should be issued if more than $600 is earned and paid by cash or check (not a credit card). Contractors should complete a W9 to gather info needed to complete the 1099s... https://www.irs.gov/pub/irs-pdf/fw9.pdf