We have a vendor with a foreign address. He is a U.S. citizen but apparently he performed the work in Germany. Is this vendor subject to receiving a 1099 because he is a U.S. citizen, or not, because the work was performed in Germany?

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As a U.S. citizen, the vendor’s worldwide income is subject to tax; so even though services were performed in Germany, payment is still reportable on form 1099-MISC.

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