W-9 American Operating Sole Propretor

business abroad who has done work for my client. We should request W9 or W8-BEN or W8-BEN-E from this guy? The work was done remotely in a foreign country. 1099 her?

My professional liability carrier advises sending links to all of them (W-9, W-8-BEN and W-8BEN-E) when it involves an IC that is outside the US, and let them make the determination that best reflects their tax status.

If they need help choosing and filling it out, which they most often do, I would get an engagement letter in place and charge appropriately. Most often with a retainer given the foreign dynamic.

It's my understanding you do not send a 1099-NEC if the IC is not a US person and all of the services are performed from outside the USA.

The guy is an American citizen so the instructions on the W-8's clearly leave those out. But the W-9 doesnt look like its intended for people abroad. Does not have a field for country.

US citizens should use Form W-9.

He should just fill out the W-9 the best that he can.

How do you know he is a US citizen if you haven't requested the W-9 yet?

He said so.

Rather than just take his word for it, I would have him attest to it in writing, under penalties of perjury (i.e., via a Form W-9).