I know about 1099 four US contractors I had a question about contractors that live in different countries?

Question

Lets say I have a contractor that works for me for a year and lives in India at the end of the year for tax purposes do I give him a 1099 or something else for end of the year tax

Answer 1

Assuming that the work is performed in India and he is not a US citizen you do not provide a 1099. You would keep very clear records of what and how you compensated him for the work and expense that.

Answer 2

No, you do not send him a Form 1099. He doesn't have a US Taxpayer ID Number and cannot be required to get one. Just keep accurate records of the payments to substantiate your deduction for the business expense.