TL;DR: I'm a non-US citizen. Should I file any IRS form at all on behalf of a US freelancer I'm paying this year?<p>I could do with some help about US IRS rules.<p>I'm hiring a US-based freelance writer and paying them >$600 this year. Their contract says this:<p>> Should the client pay the contractor more than $600 per tax year, they are responsible for filing a 1040-MISC with the IRS reporting all payments to the contractor by the IRS’s stated deadline.<p>From online searches, it appears that a payer does not file 1040-MISC. That's only for the freelancer's returns. Is this correct?<p>I'm not sure about the two 1099- forms. Am I expected to file one of them? Or something else?<p>And if so, what should be the "Payer TIN" given that I'm not a taxpayer in the US, only in my own country?