Unsure how to report income paid to a foreign contractor.?

Question

I paid a foreign contactor to do software testing. All software testing was done outside of the US. How do I report the amount paid to the contractor to the US Govt? I believe I am suppose to file a 1099-Misc and put the amount in box 7? What do I use for the recepients identification number?

Answer 1

No report is necessary. Do not file a Form 1099-MISC for that payment.