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Tax Law (Questions About Taxes)/Foreign Corporation paying US contractor IRS Question

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Question
I own a corporation in Canada and am contracting a freelancer in the United States, who will performing the work in the United States, for a short term project (ie: not an employee). I am wondering what my tax obligations are for the IRS. Specifically: Do I, as a foreign corporation based in Canada, have to issue him a 1099 (1099-misc?).

Thank you.

Answer
no. none. as long as you (and your company) don't come to the usa and do stuff/perform services or have assets and or employees.  what is the freelancer doing ? what type of services?  how much control do you exercise over them?  are they in the business of doing this sort of service all the time? for other people?  

Tax Law (Questions About Taxes)

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Tax and general business including hospitality related (hotel mgmt degree and experience in industry prior to obtaining ms tax and cpa).

Experience

19 years cpa. ms tax. NOTE: My discussions are only a general information and do not constitute tax advise without entering into a specific agreement and executing an engagement letter; This free chat is nothing more than general information and should not be construed as tax advice nor does my response or replies imply an agreement to provide client specific advice or other guidance for purposes of avoiding IRS tax or penalties and should not be relied upon without your own validation and confirmation of the how the discussion may fit your facts... Not having all the facts and/or not having a direct client relationship prevents me from providing the most accurate replies as possible and I highly suggest using a local CPA to provide you with written advice and guidance. Taking matters into your own hands is much akin to trying to land an airplane without a license. It is easy to FLY a plane, but LANDING is when critical experience is key. In short, caveat emptor; do your homework and don't just rely on free chat board advice anywhere, anytime.

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AICPA, CSCPA (Ct society), National Tax,

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a bunch.

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MS tax and other post graduate coursework

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variety including Summa Cum Laude

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