How does my foreign-owned LLC file Form 1099-NEC for independent contractor payments?
My foreign-owned single-member LLC paid three independent contractors in the U.S. during 2025 — a graphic designer ($4,500), a content writer ($12,000), and an accountant ($3,200). Do I need to issue a 1099-NEC to all of them? What's the filing threshold? How do I get their tax information — do they fill out a W-9? And do I file the 1099-NECs with the IRS or just give them to the contractors?
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