I have a legal services supplier that is foreign, and they submitted a W-8, not a W-9, to us. Do I need to file a 1099-MISC for them?


A foreign supplier should provide a W-8 rather than a W-9. And depending on who the vendor is, what you are paying them for, and the “source” of the payment, you might have to withhold tax and report, but not on form 1099-MISC, but rather on form 1042-S.

We suggest you visit the following sections on TAPN:
Forms W-9 & W-8
1042-S Reporting

If you are buying merchandise/products (only) from the foreign vendor, then you do not have to withhold or report. However, if you are purchasing services, if those services were performed in the United States, then the payment is “U.S.-source” and you must withhold (unless there is a treaty exemption claim) and report on form 1042-S.  There are lots of other possibilities. Please explore the information available on TAPN to help you begin to get an understanding of foreign payments.

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